N.M. Admin. Code § 16.60.2.10

Current through Register Vol. 35, No. 23, December 10, 2024

Section 16.60.2.10 - EXAMINATION ADMINISTRATION

A. Time and place of examination: Eligible applicants shall independently contact a test center operator identified by the board to schedule the time and place for the examination at an approved test site. Candidates may retake a test section once their score for any previous attempt of that same test section has been released.

B. Examination subjects: The examination required by the act shall test the knowledge and skills required for performance as an entry-level certified public accountant and shall include the subject areas of accounting and auditing and such related subjects as the board may require.

C. Provisional scores shall be released to the candidate following each test. All examination scores shall be considered provisional until approved by the boards administrative staff. Scores must be approved by the boards administrative staff prior to the issuance of certificates requiring such scores.

D. Pursuant to paragraph 1 of subsection D of 1.18.420.431 NMAC, once provisional scores have been approved by the board, they shall remain on file for 10 years beyond the date on which the final section of the examination was passed. If the candidate does not apply for an initial license within five years of passing the final section of the examination, the scores will be presented to the Board to determine validity.

N.M. Admin. Code § 16.60.2.10

16.60.2.10 NMAC - Rp 16 NMAC 60.3.9.3, 02-14-2002; A, 01-15-2004; A, 06-30-2008, Amended by New Mexico Register, Volume XXV, Issue 21, November 13, 2014, eff. 12/1/2014, Amended by New Mexico Register, Volume XXXI, Issue 18, September 29, 2020, eff. 10/1/2020