EDUCATION

　　First-time candidates must meet the following education requirements:

　　Be of good moral character;

　　Be of at least eighteen (18) years of age;

　　Possess a bachelor’s degree from a regionally accredited college or university, at least thirty (30) hours of which must be in accounting. No more that three (3) of the 30 hours may be in business law. Finance courses are not acceptable in lieu of accounting courses.

　　All education requirements must be completed at the time of application.

　　Candidates who were educated, entirely or in part, outside of the U.S. must have their credentials evaluated by any member organization of the National Association of Credential Educational Services (NACES), www.naces.org. Completed evaluations must be submitted at the time of application.

　　COMPLETION DEADLINE

　　Education

　　All transcripts are required to be submitted at the time the application is filed.

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

　　There is not a residency requirement for the state of New Mexico.

　　TRANSCRIPTS

　　Candidates must submit to CPA Examination Service an official transcript from each institution at which original credit toward the educational requirement has been earned. Official transcripts must be issued directly from the academic institution to CPA Examination Service. Transcripts must be received at the time of application. If required documentation is not provided, you will not be able to take the examination, and you will forfeit the application fees paid.

　　Candidates who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by any member organization of the National Association of Credential Evaluation Service (NACES), www.naces.org. Completed evaluations must be received at the time of application. Candidates should obtain forms on which to request evaluations from the evaluating agency.

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS). extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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