CPA / Accounting License from Texas to New Mexico: Does It Transfer? (2026)
Does New Mexico accept a Texas CPA license?
Yes — New Mexico recognizes CPA licenses from all states, including Texas. Apply to the New Mexico Public Accountancy Board (Regulation and Licensing Department) for a reciprocal license; you will not repeat the full exam or education.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Full reciprocity
New Mexico recognizes substantial equivalency, so your Texas CPA license clears the bar on its own — the New Mexico Public Accountancy Board (Regulation and Licensing Department) cares that you are a CPA in good standing, not that your license came from Texas. What remains is New Mexico-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any New Mexico ethics or rules-of-conduct exam. Do the mobility math first, though — if New Mexico is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What's different between Texas and New Mexico
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into New Mexico. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
Texas to New Mexico (this page): Full reciprocity.
New Mexico to Texas (the reverse move): Full reciprocity.
The route is the same in both directions.
- Does coming from Texas matter?
Coming from Texas does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into New Mexico.
- Application fee
New Mexico lists $175 for an out-of-state applicant and Texas lists $100 for the reverse move; neither may be the full cost.
- Education (semester hours)
New Mexico's first-time-applicant standard is 150 semester hours of education for initial licensure; Texas's is 150.
The two standards are the same.
- Exam rules on record
New Mexico and Texas carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- New Mexico (this move): The Uniform CPA Examination is never retaken; exam passage/licensure is verified when the applicant's current board returns the interstate exchange form (national lookup at CPAverify.org). New Mexico additionally requires that the applicant have passed the AICPA (or another state board's) ethics examination with a score of 90% or higher (16.60.3.13 NMAC).
- Texas (the reverse move): The Uniform CPA Examination is not retaken; passage is confirmed through the letter of good standing from your current board. Texas additionally requires a board-approved 4-credit ethics course and passage of an open-book examination on the Texas Rules of Professional Conduct.
What changes, Texas → New Mexico
| Texas (current) | New Mexico (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $100 (reciprocal application fee; fingerprint vendor fee paid separately) | $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) |
| Processing time | TSBPA does not publish a processing time; approval cannot be finalized until the fingerprint background check clears | Board does not publish a processing time; approval is subject to Board review and receipt of the interstate exchange forms |
| Licensing authority | Texas State Board of Public Accountancy (TSBPA) | New Mexico Public Accountancy Board (Regulation and Licensing Department) |
The destination column is what you must satisfy — New Mexico sets the rules for this move.
Step by step
- Confirm New Mexico's current requirements on the New Mexico Public Accountancy Board (Regulation and Licensing Department) website (linked below) — rules change.
- Submit the endorsement application to the New Mexico Public Accountancy Board (Regulation and Licensing Department) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a valid CPA certificate/license in good standing from a substantially-equivalent US jurisdiction (a certificate without a license to practice is not sufficient).
- Pass the AICPA (or another board's) ethics examination with a score of 90% or higher.
- Submit interstate exchange forms (completed by the other board) verifying exam scores and license status.
- Complete a fingerprint-based criminal-history background check.
- Have met the CPE requirement of the state in which currently licensed.
- Attend a Board-sponsored swearing-in ceremony within one year of licensure (required of all approved applicants).
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from Texas to New Mexico?
No — the Uniform CPA Exam transfers with your license.
Do I need a New Mexico license, or does mobility cover the move?
If New Mexico becomes your principal place of business, you apply to the New Mexico Public Accountancy Board (Regulation and Licensing Department) for a reciprocal license. If you are only serving New Mexico clients from Texas, practice privilege usually covers you with no New Mexico license, notice, or fee.
Can I keep my Texas CPA license after licensing in New Mexico?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Texas 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 2026-10-29.
- NMRLD - Certified Public Accountant Requirements for New Mexico Licensure ($175 license fee, 150 hours incl. 30 accounting, fingerprints, AICPA Ethics Exam, interstate exchange forms, swearing-in ceremony within one year) ↗ (accessed 2026-10-29)
- 16.60.3.13 NMAC - Reciprocity requirements (substantial equivalency; AICPA ethics exam 90%; valid & good-standing license; CPE) ↗ (accessed 2026-10-29)
- NM Board of Public Accountancy - Fees page (initial CPA certificate application $175; renewal $130; reinstatement $175; verification $20) ↗ (accessed 2026-10-29)
- NM Board of Public Accountancy - FAQs (Applicant by Reciprocity = holds valid CPA license in another state; criminal-history background check required) ↗ (accessed 2026-10-29)
- TSBPA — Reciprocal Application ($100 fee, exam not retaken, 4-credit ethics course within six months, open-book Rules of Professional Conduct exam, letter of good standing, fingerprint background check, tiered CPE up to 120 hours) ↗ (accessed 2026-10-29)
- NASBA — Substantial Equivalency and practice privilege (UAA Section 23; all 55 US jurisdictions substantially equivalent) ↗ (accessed 2026-07-21)
- TSBPA — New Pathway for CPA Exam and Certification (Pathway B effective August 1, 2026; bachelor's degree, 120 semester hours, two years of CPA-supervised experience) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
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