N.M. Admin. Code § 16.60.3.10

Current through Register Vol. 35, No. 21, November 5, 2024

Section 16.60.3.10 - BOARD ACCEPTANCE OF GRADE TRANSFER CERTIFICATE APPLICANTS

A. The board will only accept grade transfers from applicants passing the uniform CPA examination in other jurisdictions/states for an initial CPA certificate application under the following situations:

(1) temporary change in residence to the state/jurisdiction where the applicant passed the uniform CPA examination while the grade transfer applicant was a student;

(2) temporary change in residence to the state/jurisdiction where the applicant passed the uniform CPA examination while the grade transfer applicant was on military duty;

(3) temporary change in residence to the state/jurisdiction where the applicant passed the uniform CPA examination while the candidate was on a temporary work assignment;

(4) presentation of documented evidence demonstrating current resident status in the state of New Mexico; or

(5) presentation of documented evidence demonstrating anticipated employment and residency in the state of New Mexico within 6 months of the application's date.

B. An applicant who resides in New Mexico and was issued a certificate in another state based upon passage of the examination but never received a license to practice will be considered for licensure by grade transfer.

C. The board may waive the above requirements due to hardship exceptions presented by a grade transfer certificate applicant.

N.M. Admin. Code § 16.60.3.10

16.60.3.10 NMAC - N, 02-14-2002; A, 06-15-2004