CPA / Accounting License from New Mexico to New York: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: New York State Education Department, Office of the Professions (State Board for Public Accountancy) ↗
Yes — New York recognizes CPA licenses from all states, including New Mexico. Apply to the New York State Education Department, Office of the Professions (State Board for Public Accountancy) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
New York recognizes substantial equivalency, so your New Mexico CPA license clears the bar on its own — the New York State Education Department, Office of the Professions (State Board for Public Accountancy) cares that you are a CPA in good standing, not that your license came from New Mexico. What remains is New York-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any New York ethics or rules-of-conduct exam. Do the mobility math first, though — if New York is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, New Mexico → New York
| New Mexico (current) | New York (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) | $427 ($427 Form 1 licensure and first-registration fee) |
| Processing time | Board does not publish a processing time; approval is subject to Board review and receipt of the interstate exchange forms | The Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification are received |
| Licensing authority | New Mexico Public Accountancy Board (Regulation and Licensing Department) | New York State Education Department, Office of the Professions (State Board for Public Accountancy) |
The destination column is what you must satisfy — New York sets the rules for this move.
Step by step
- Confirm New York's current requirements on the New York State Education Department, Office of the Professions (State Board for Public Accountancy) website (linked below) — rules change.
- Submit the endorsement application to the New York State Education Department, Office of the Professions (State Board for Public Accountancy) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license from a US jurisdiction New York recognizes as having significantly comparable (substantially equivalent) licensure standards - all US states and territories are currently on New York's list.
- Certify at least 4 years of acceptable full-time accounting/tax/advisory experience gained since initial licensure and within the last 10 years (Form 4B, completed by a supervising CPA).
- Submit Form 1 (Application for Licensure and First Registration) and Form 3 (Certification of Out-of-State Licensure and Examination Grades).
- Be at least 21 years of age and of good moral character.
- Pay the fees ($427 ($427 Form 1 licensure and first-registration fee)) and allow The Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification are received.
Official links
Related guides
Frequently asked questions
Does New York accept a New Mexico CPA license?
Yes — New York recognizes CPA licenses from all states, including New Mexico. Apply to the New York State Education Department, Office of the Professions (State Board for Public Accountancy) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from New Mexico to New York?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is never retaken; out-of-state licensure and examination grades are certified to the Department on Form 3 (national lookup at CPAverify.org). New York requires no separate ethics examination for licensure..
Do I need a New York license, or does mobility cover the move?
If New York becomes your principal place of business, you apply to the New York State Education Department, Office of the Professions (State Board for Public Accountancy) for a reciprocal license. If you are only serving New York clients from New Mexico, practice privilege usually covers you with no New York license, notice, or fee.
What does the New Mexico-to-New York move cost?
$427 ($427 Form 1 licensure and first-registration fee) ($427 Form 1 licensure and first-registration fee).
Can I keep my New Mexico CPA license after licensing in New York?
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.
- NYSED Office of the Professions - Licensure by Endorsement for CPAs ($427 fee; 4 years post-licensure experience within last 10; significantly-comparable-state requirement; Forms 1/3/4B) ↗ (accessed 2026-07-21)
- NYSED - States with Significantly Comparable Licensure Requirements (all 50 states + DC, PR, Guam, USVI, CNMI; asterisks flag two-tier certificate-only states) ↗ (accessed 2026-07-21)
- NYSED - Initial License Requirements for CPAs (150 semester hours; one-year experience baseline; good moral character) ↗ (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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