N.M. Admin. Code § 16.60.5.13

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

Section 16.60.5.13 - UNAUTHORIZED USE OF THE CPA TITLE

A. Pursuant to Section 61-28B-26 and 61-28B-13 NMSA 1978, a person whose principal place of business is not in New Mexico can use the term CPA while serving clients in New Mexico as long as the CPA is actively licensed in good standing in his principal place of business and is eligible for practice privileges in New Mexico.

B. A person licensed as a CPA in another jurisdiction who moves to New Mexico with the intention of using the CPA title (whether in public practice, industry, government, or education) must obtain a certificate of from the board prior to using the CPA title in any way in this state. Oral or written statements such as I am a licensed CPA in another jurisdiction when used in connection with the individuals name on all reports, letters of transmittal, or advice, and on all stationery and documents used in connection with the individuals services as an accountant do not exempt the individual from obtaining a certificate of qualification from the board. Non-resident CPAs who wish to practice in New Mexico may do so only in accordance with Section 61-28B-26 NMSA 1978.

Adopted by New Mexico Register, Volume XXVI, Issue 17, September 15, 2015, eff. 9/15/2015, Amended by New Mexico Register, Volume XXXI, Issue 18, September 29, 2020, eff. 10/1/2020