CPA / Accounting License from New Mexico to California: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: California Board of Accountancy (CBA) ↗
A CPA license transfers from New Mexico to California by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the California Board of Accountancy (CBA), verify your New Mexico license, and meet California's endorsement requirements. California does not grant traditional reciprocity; the Uniform CPA Examination is not retaken, but the applicant must have their exam grades transferred from the state where they sat. Effective July 1, 2024 the PETH ethics examination was eliminated for licensure; instead a two-hour Regulatory Review CE course is required by the first license renewal (after licensure)..
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Verdict
Licensure by endorsement
California does not grant the automatic substantial-equivalency license to every out-of-state CPA, so moving from New Mexico means an individual review by the California Board of Accountancy (CBA) — often against an experience test counted in years of recent practice rather than a straight credential match. Nothing about coming from New Mexico speeds it up or slows it down; you keep your CPA Exam passage and your existing license as the basis of the review, and the requirements below are California's own.
What changes, New Mexico → California
| New Mexico (current) | California (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $175 ($175 licensure application fee (paid online at submission); fingerprint vendor fee paid separately. The Board's online fee page does not itemize a separate reciprocity fee - reciprocity applicants pay the standard initial licensure application fee) | $650 ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan)) |
| Processing time | Board does not publish a processing time; approval is subject to Board review and receipt of the interstate exchange forms | The CBA does not publish a fixed processing time; licensure cannot be completed until transcripts, transferred exam grades, experience verification, and fingerprint clearance are received |
| Licensing authority | New Mexico Public Accountancy Board (Regulation and Licensing Department) | California Board of Accountancy (CBA) |
The destination column is what you must satisfy — California sets the rules for this move.
Step by step
- Confirm California's current requirements on the California Board of Accountancy (CBA) website (linked below) — rules change.
- Submit the endorsement application to the California Board of Accountancy (CBA) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a current, active, unrestricted CPA license from a state with licensure requirements comparable to California's (BPC 5087).
- Meet California's education requirement: 150 semester units including 24 units accounting, 24 units business-related, 20 units accounting study, and 10 units ethics study.
- Complete 12 months of general accounting experience under the supervision of an actively-licensed CPA (plus 500 attest hours for attest signing authority).
- Obtain state and federal fingerprint (Live Scan) clearance.
- Transfer Uniform CPA Examination grades from the state of examination.
- Pay the fees ($650 ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan))) and allow The CBA does not publish a fixed processing time; licensure cannot be completed until transcripts, transferred exam grades, experience verification, and fingerprint clearance are received.
Official links
Related guides
Frequently asked questions
Does California accept a New Mexico CPA license?
A CPA license transfers from New Mexico to California by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the California Board of Accountancy (CBA), verify your New Mexico license, and meet California's endorsement requirements. California does not grant traditional reciprocity; the Uniform CPA Examination is not retaken, but the applicant must have their exam grades transferred from the state where they sat. Effective July 1, 2024 the PETH ethics examination was eliminated for licensure; instead a two-hour Regulatory Review CE course is required by the first license renewal (after licensure)..
Do I retake the CPA Exam moving from New Mexico to California?
No — the Uniform CPA Exam transfers with your license. California does not grant traditional reciprocity; the Uniform CPA Examination is not retaken, but the applicant must have their exam grades transferred from the state where they sat. Effective July 1, 2024 the PETH ethics examination was eliminated for licensure; instead a two-hour Regulatory Review CE course is required by the first license renewal (after licensure)..
Do I need a California license, or does mobility cover the move?
If California becomes your principal place of business, you apply to the California Board of Accountancy (CBA) for a reciprocal license. If you are only serving California clients from New Mexico, practice privilege usually covers you with no California license, notice, or fee.
What does the New Mexico-to-California move cost?
$650 ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan)) ($250 initial application fee + $400 initial license fee (due on approval) = $650; $49 hard-copy fingerprint processing fee billed separately (Live Scan)).
Can I keep my New Mexico CPA license after licensing in California?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New Mexico license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- CBA — Initial Licensing FAQs ($250 application, $400 initial license, $49 hard-copy fingerprint fee; PETH ethics exam eliminated effective 7/1/2024) ↗ (accessed 2026-07-21)
- CBA — Applying for a California CPA License (quick tips: 150 units incl. 24 accounting/24 business/20 accounting study/10 ethics study; 12 months experience; fingerprint clearance) ↗ (accessed 2026-07-21)
- California Business and Professions Code 5087 (out-of-state licensee may be issued a CA license only if the other state's requirements are comparable to California's) ↗ (accessed 2026-07-21)
- NMRLD - Certified Public Accountant Requirements for New Mexico Licensure ($175 license fee, 150 hours incl. 30 accounting, fingerprints, AICPA Ethics Exam, interstate exchange forms) ↗ (accessed 2026-07-21)
- 16.60.3.13 NMAC - Reciprocity requirements (substantial equivalency; AICPA ethics exam 90%; valid & good-standing license; CPE) ↗ (accessed 2026-07-21)
- NM Board of Public Accountancy - Fees page (renewal $130; reinstatement $175; verification $20) ↗ (accessed 2026-07-21)
- NM Board of Public Accountancy - FAQs (Applicant by Reciprocity = holds valid CPA license in another state; criminal-history background check required) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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