N.M. Admin. Code § 16.60.2.8
Current through Register Vol. 35, No. 23, December 10, 2024
Section 16.60.2.8 - APPLICATION PROCEDURESA. The board may contract as its agent CPA examination services (CPAES), the national association of state boards of accountancy (NASBA), or the American institute of certified public accountants (AICPA) or other entities it deems appropriate to undertake any aspects of examination development, delivery, administration, qualification, or application that the board considers necessary and appropriate in its oversight and administration of the uniform CPA examination.B. Applicants for the CPA examination shall meet the requirements of Section 8 of the act and the provisions set forth in this rule.C. An application will not be considered filed until all application/qualification fees and examination fees required by these rules and all required supporting documents have been received, including photographs, official transcripts, and proof that the applicant has completed the education requirement.D. An applicant who fails to appear for the examination shall forfeit all fees charged for both the application and the examination.E. Prospective applicants for the CPA examination shall demonstrate to the board's satisfaction that all education requirements are met.F. The board or its designee shall forward notification of eligibility to NASBA's national candidate database.G. Upon registering for any section of the examination, an applicant must sit for that section of the examination within six months from the date on which he is deemed eligible to sit for that section.N.M. Admin. Code § 16.60.2.8
16.60.2.8 NMAC - Rp 16 NMAC 60.3.9.1, 16 NMAC 60.3.9.2, & 16 NMAC 60.3.9.3, 02-14-2002; A, 01-15-2004; A, 12-30-2004; A, 06-30-2008