N.M. Code R. § 16.60.3.3
1999 Public Accountancy Act, Sections 61-28B-1 to 61-28B-29 NMSA 1978.
[16.60.3.3 NMAC - Rp 16 NMAC 60.4.3 & 16 NMAC 60.6.3, 2/14/2002]