General public, all individuals certified/licensed as a certified public accountant (CPA) or registered public accountant (RPA), individuals seeking to be a CPA and all CPA/RPA business entities registered as a firm or seeking registration as a CPA/RPA firm with the board.

[16.60.1.2 NMAC - Rp 16 NMAC 60.1.2, 2/14/2002]