Protect the public interest by implementing provisions of the 1999 Public Accountancy Act (act) which provide for initial application issuance and renewal of CPA and RPA certificates/licenses; reinstatement of expired, cancelled, suspended or revoked CPA/RPA certificates; application and issuance of CPA certificates through interstate and international reciprocity; establishment of intent to practice privilege under substantial equivalency; maintenance of professional competency through continuing professional education (CPE) of CPA and RPA certificate/license holders; and change of status application procedures between active/inactive or retired status.

[16.60.3.6 NMAC - Rp 16 NMAC 60.4.6 & 16 NMAC 60.6.6, 2/14/2002]