New Mexico Administrative Code
Title 16 - OCCUPATIONAL AND PROFESSIONAL LICENSING
Chapter 60 - PUBLIC ACCOUNTANTS
Part 3 - LICENSURE AND CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS
Section 16.60.3.10 - BOARD ACCEPTANCE OF GRADE TRANSFER CERTIFICATE APPLICANTS
Universal Citation: 16 NM Admin Code 16.60.3.10
Current through Register Vol. 35, No. 18, September 24, 2024
A. The board will only accept grade transfers from applicants passing the uniform CPA examination in other jurisdictions/states for an initial CPA certificate application under the following situations:
(1) temporary
change in residence to the state/jurisdiction where the applicant passed the
uniform CPA examination while the grade transfer applicant was a
student;
(2) temporary change in
residence to the state/jurisdiction where the applicant passed the uniform CPA
examination while the grade transfer applicant was on military duty;
(3) temporary change in residence to the
state/jurisdiction where the applicant passed the uniform CPA examination while
the candidate was on a temporary work assignment;
(4) presentation of documented evidence
demonstrating current resident status in the state of New Mexico; or
(5) presentation of documented evidence
demonstrating anticipated employment and residency in the state of New Mexico
within 6 months of the application's date.
B. An applicant who resides in New Mexico and was issued a certificate in another state based upon passage of the examination but never received a license to practice will be considered for licensure by grade transfer.
C. The board may waive the above requirements due to hardship exceptions presented by a grade transfer certificate applicant.
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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