Accountancy Rules and Law
The practice of public accountancy is governed by the 1999 New Mexico Public Accountancy Act. The provisions of this act are set forth in the Public Accountancy Board rules. The text of our rules is available at the official site of the New Mexico Administrative Code.
Follow the links to:
New Mexico Administrative Code; New Mexico Compilation Commission: http://www.nmcompcomm.us/
Follow the links to:
New Mexico Statutes > Statutory Chapters in New Mexico Statutes Annotated 1978 > Chapter 61 Occupational and Professional Licensing > Article 28B 1999 Public Accountancy Act
Complaints:
Complaints may originate from the public, another CPA, a client, a former client, a state or federal agency, and/or other sources. The Board itself may initiate a complaint. Complaints should include support/substantiating documentation. To learn how to file a complaint, select Forms and Applications from menu on right and navigate to web page links below Complaints Procedures and Forms.
Complaints not investigated by the Board include:
- Fee disputes
- Authority over non-CPA accountants or bookkeepers (unless holding-out as a CPA)
- Tax fraud (normally referred to the IRS Fraud Division)
- Minor errors or mistakes
- Cases currently in or part of litigation
Help Us Identify Unlicensed Individuals and Firms holding out as Certified Public Accountants and Firms: Download Tip Form (here). If you suspect websites, signage, business cards, letterheads, or other marketing materials that are false or misleading, please let us know.