New Mexico Statutes
Article 28B - 1999 Public Accountancy Act
Section 61-28B-1 - Short title. (Repealed effective July 1, 2024.)

Chapter 61, Article 28B NMSA 1978 may be cited as the "1999 Public Accountancy Act".
History: Laws 1999, ch. 179, § 1.; 2007, ch. 219, § 1.
The 2007 amendment, effective June 15, 2007, changes the statutory reference the act.
Delayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
Funds collected to be deposited with state treasurer. — All funds collected by the state board of public accountancy under authority of this article (now Chapter 61, Article 28, NMSA 1978) are public funds which must be deposited with the state treasurer. N.M. State Bd. of Pub. Accountancy v. Grant, 1956-NMSC-068, 61 N.M. 287, 299 P.2d 464 (decided under prior law).
Contributions withdrawn only through appropriations by legislature upon warrants. — Although there may be no language in any statute conferring upon the state board of public accountancy authority to solicit members of its profession to make voluntary contributions, once such contributions are deposited in the state treasury, where they become commingled with other funds of the board, they can only be withdrawn through appropriations made by the legislature upon warrants drawn by the proper officer. N.M. State Bd. of Pub. Accountancy v. Grant, 1956-NMSC-068, 61 N.M. 287, 299 P.2d 464 (decided under prior law).
Am. Jur. 2d, A.L.R. and C.J.S. references. — 1 Am. Jur. 2d Accountants § 1 et seq.
Regulation of accountants, 70 A.L.R.2d 433, 4 A.L.R.4th 1201.
Application of statute of limitations to actions for breach of duty in performing services of public accountant, 7 A.L.R.5th 852.
1 C.J.S. Accountants § 4 et seq.

Structure New Mexico Statutes

New Mexico Statutes

Chapter 61 - Professional and Occupational Licenses

Article 28B - 1999 Public Accountancy Act

Section 61-28B-1 - Short title. (Repealed effective July 1, 2024.)

Section 61-28B-2 - Purpose. (Repealed effective July 1, 2024.)

Section 61-28B-3 - Definitions. (Repealed effective July 1, 2024.)

Section 61-28B-4 - Board created; terms; officers; meetings; reimbursement. (Repealed effective July 1, 2024.)

Section 61-28B-5 - Board; powers and duties. (Repealed effective July 1, 2024.)

Section 61-28B-6 - Fund created. (Repealed effective July 1, 2024.)

Section 61-28B-7 - Repealed.

Section 61-28B-8 - Qualifications for a certificate as a certified public accountant. (Repealed effective July 1, 2024.)

Section 61-28B-8.1 - Fingerprinting; criminal history background checks. (Repealed effective July 1, 2024.)

Section 61-28B-9 - Issuance and renewal of certificate; maintenance of competency; nonresident maintenance of competency requirements. (Repealed effective July 1, 2024.)

Section 61-28B-10 - Repealed.

Section 61-28B-11 - Certificates issued to holders of a certificate, license or permit issued by another state. (Repealed effective July 1, 2024.)

Section 61-28B-12 - Registered public accountants and firms of registered public accountants. (Repealed effective July 1, 2024.)

Section 61-28B-13 - Firm permits to practice, attest experience, peer review. (Repealed effective July 1, 2024.)

Section 61-28B-14 - Appointment of secretary of state as agent. (Repealed effective July 1, 2024.)

Section 61-28B-15 - Enforcement procedures; investigations. (Repealed effective July 1, 2024.)

Section 61-28B-16 - Enforcement procedures; hearings by the board. (Repealed effective July 1, 2024.)

Section 61-28B-17 - Enforcement; unlawful acts. (Repealed effective July 1, 2024.)

Section 61-28B-18 - Exemptions; unlawful acts. (Repealed effective July 1, 2024.)

Section 61-28B-19 - Business names; prohibitions. (Repealed effective July 1, 2024.)

Section 61-28B-20 - Enforcement; administrative violations and remedies. (Repealed effective July 1, 2024.)

Section 61-28B-21 - Reinstatement. (Repealed effective July 1, 2024.)

Section 61-28B-22 - Criminal penalties. (Repealed effective July 1, 2024.)

Section 61-28B-23 - Single act evidence of practice. (Repealed effective July 1, 2024.)

Section 61-28B-24 - Confidential communications. (Repealed effective July 1, 2024.)

Section 61-28B-25 - Working papers; client records. (Repealed effective July 1, 2024.)

Section 61-28B-26 - Practice privilege and discipline for a certificate holder from a state whose accountancy statute is substantially equivalent. (Repealed effective July 1, 2024.)

Section 61-28B-27 - Fees. (Repealed effective July 1, 2024.)

Section 61-28B-28 - Criminal offender eligibility. (Repealed effective July 1, 2024.)

Section 61-28B-29 - Termination of agency life; delayed repeal. (Repealed effective July 1, 2024.)