reglab/housing_qa huggingface dataset:
NM Stat § 61-28-1 to 61-28-34 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28 - Public Accountants (Repealed.)|Section 61-28-1 to 61-28-34 - Repealed.

ANNOTATIONSRepeals. — Laws 1992, ch. 10, § 30 repealed 61-28-1 to 61-28-34, as enacted by Laws 1947, ch. 115, § 20; Laws 1963, ch. 43, § 27; and as amended by Laws 1983, ch. 15, §§ 5, 7, 10; Laws 1987, ch. 236, §§ 1-29; Laws 1987, ch. 333, § 11; and Laws 1988, ch. 23, § 1, relating to public accountants, effective May 20, 1992. For present comparable provisions, see 61-28B-1 NMSA 1978 et seq.
NM Stat § 61-28A-1 to 61-28A-28 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28A - Public Accountancy (Repealed.)|Section 61-28A-1 to 61-28A-28 - Repealed.

ANNOTATIONSRepeals. — Laws 1999, ch. 179, § 31 repealed 61-28A-1 to 61-28A-28 NMSA 1978, as enacted by Laws 1992, ch. 10, §§ 1, 2, 4 to 7, 10 to 12, 14, 16, 20 to 23, 25, 26 and 28 and Laws 1993, ch. 83, § 6, and as amended by Laws 1993, ch. 340, §§ 1 to 3 and 5 to 8 and Laws 1997, ch. 207, §§ 1 and 2, relating to public accountancy, effective July 1, 1999. For provisions of former sections, see the 1998 NMSA 1978 on NMOneSource.com. For present comparable provisions, see 61-28B-1 NMSA et seq.
NM Stat § 61-28B-1 (2021)
2021 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 (Repealed effective July 1, 2024.)

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. ANNOTATIONSThe 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 Contributions withdrawn only through appropriations by legislature upon warrants.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.
NM Stat § 61-28B-2 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-2 - Purpose. (Repealed effective July 1, 2024.)

The purpose of the 1999 Public Accountancy Act is to protect the public interest by regulating the practice of public accountancy. History: Laws 1999, ch. 179, § 2. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-5 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-5 - Board; powers and duties. (Repealed effective July 1, 2024.)

A. The board may: (1) appoint committees or persons to advise or assist it in carrying out the provisions of the 1999 Public Accountancy Act; (2) retain its own counsel to advise and assist it in addition to advice and assistance provided by the attorney general; (3) contract, sue and be sued and have and use a seal; (4) cooperate with the appropriate authorities in other states in investigation and enforcement concerning violations of the 1999 Public Accountancy Act and comparable acts of other states; and (5) adopt and file in accordance with the Uniform Licensing Act [61-1-1 to 61-1-31 NMSA 1978] and the State Rules Act [Chapter 14, Article 4 NMSA 1978] rules to carry out the provisions of the 1999 Public Accountancy Act, including rules governing the administration and enforcement of the 1999 Public Accountancy Act and the conduct of certificate and permit holders. B. The board shall: (1) maintain a registry of the names and addresses of certificate and permit holders; and (2) develop, in conjunction with the department of public safety, rules requiring a criminal history background check of an applicant for initial or reciprocal certification in New Mexico as provided for in the 1999 Public Accountancy Act. History: Laws 1999, ch. 179, § 5; 2003, ch. 408, § 29; 2007, ch. 219, § 2. ANNOTATIONSThe 2007 amendment, effective June 15, 2007, adds Paragraph (2) of Subsection B. The 2003 amendment, effective July 1, 2003, deleted former Paragraph A(1), concerning employment of director, and redesignated the subsequent paragraphs accordingly. Delayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-6 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-6 - Fund created. (Repealed effective July 1, 2024.)

A. The "public accountancy fund" is created in the state treasury. All money received by the board and interest earned on investment of the fund shall be credited to the fund. B. Payments from the public accountancy fund shall be made upon warrants of the secretary of finance and administration pursuant to vouchers issued by the director in accordance with the budget approved by the department of finance and administration. C. Money in the fund shall be used only to pay the expenses of carrying out the provisions of the 1999 Public Accountancy Act and rules adopted pursuant to that act. D. All amounts paid into the fund are appropriated for expenditure by the board for the necessary expenses of the board for execution of the provisions of the Public Accountancy Act. The balance remaining in the fund at the end of a fiscal year shall accumulate to the credit of the fund for use by the board for necessary expenses. History: Laws 1999, ch. 179, § 6. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-7 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-7 - Repealed.

History: Laws 1999, ch. 179, § 7; 2004, ch. 34, § 1; repealed by Laws 2017, ch. 12, § 5.ANNOTATIONSRepeals. — Laws 2017, ch. 12, § 5 repealed 61-28B-7 NMSA 1978, as enacted by Laws 1999, ch. 179, § 7, relating to qualifications for a certificate as a certified public accountant, effective June 16, 2017. For provisions of former section, see the 2016 NMSA 1978 on NMOneSource.com.
NM Stat § 61-28B-8.1 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-8.1 - Fingerprinting; criminal history background checks. (Repealed effective July 1, 2024.)

A. All applicants for certification as provided for in the 1999 Public Accountancy Act shall: (1) be required to provide fingerprints on two fingerprint cards for submission to the federal bureau of investigation to conduct a national criminal history background check and to the department of public safety to conduct a state criminal history check; (2) pay the cost of obtaining the fingerprints and criminal history background checks; and (3) have the right to inspect or challenge the validity of the record development by the background check if the applicant is denied certification as established by board rule. B. Electronic live scans may be used for conducting criminal history background checks. C. Criminal history records obtained by the board pursuant to the provisions of this section are confidential. The board is authorized to use criminal history records obtained from the federal bureau of investigation and the department of public safety to conduct background checks on applicants for certification as provided for in the 1999 Public Accountancy Act. D. Criminal history records obtained pursuant to the provisions of this section shall not be used for any purpose other than conducting background checks. Criminal history records obtained pursuant to the provisions of this section and the information contained in those records shall not be released or disclosed to any other person or agency, except pursuant to a court order or with the written consent of the person who is the subject of the records. E. A person who releases or discloses criminal history records or information contained in those records in violation of the provisions of this section is guilty of a misdemeanor and shall be sentenced pursuant to the provisions of Section 31-19-1 NMSA 1978. History: Laws 2007, ch. 219, § 5. ANNOTATIONSEffective dates. — Laws 2007, ch. 219 contains no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, is effective June 15, 2007, 90 days after the adjournment of the legislature. Delayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-10 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-10 - Repealed.

History: Laws 1999, ch. 179, § 10; repealed by Laws 2008, ch. 30, § 7.ANNOTATIONSRepeals. — Laws 2008, ch. 30, § 7 repealed 61-28B-10 NMSA 1978, as enacted by Laws 1999, ch. 179, § 10, relating to the use of specialty designations by certificate holders, effective May 14, 2008. For provisions of former section, see the 2007 NMSA 1978 on NMOneSource.com.
NM Stat § 61-28B-12 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-12 - Registered public accountants and firms of registered public accountants. (Repealed effective July 1, 2024.)

A. A person who on July 1, 1999 holds a certificate as a registered public accountant issued pursuant to prior New Mexico law shall be entitled to have his certificate renewed upon fulfillment of the continuing professional education requirements, application and payment of fees prescribed for certificate renewal. B. A registered public accountant firm holding a permit issued pursuant to prior New Mexico law shall be entitled to have its permit renewed pursuant to the requirements for permit renewal for a certified public accountant firm in the 1999 Public Accountancy Act. C. As long as a registered public accountant and a registered public accountant firm hold a valid certificate and permit, they shall be entitled to perform attest services to the same extent as a certified public accountant and certified public accountant firm. In addition, they shall be entitled to use the titles "registered public accountant" and "registered public accountants", but no other title. History: Laws 1999, ch. 179, § 12. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-14 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-14 - Appointment of secretary of state as agent. (Repealed effective July 1, 2024.)

Application for a certificate or permit by a person or firm that is domiciled outside of New Mexico shall constitute appointment of the secretary of state as the applicant's agent, upon whom process may be served in an action or proceeding against the applicant or certificate holder arising out of a transaction or operation connected with or incidental to services performed within New Mexico. History: Laws 1999, ch. 179, § 14. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-15 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-15 - Enforcement procedures; investigations. (Repealed effective July 1, 2024.)

A. Upon receipt of a complaint or other information suggesting a violation of the 1999 Public Accountancy Act, the board may conduct an investigation to determine whether there is probable cause to institute a proceeding against a person or firm. An investigation is not required when a determination of probable cause can be made without investigation. To aid the investigation, the board or the board's chairman may issue a subpoena to compel a witness to testify or to produce evidence. B. The board may designate a person to serve as investigating officer to conduct an investigation. The investigating officer shall file a report with the board upon completion of an investigation. The board shall find probable cause or lack of probable cause upon the basis of the report or shall return the report to the investigating officer for further investigation. C. Upon a finding of probable cause, if the subject of the investigation is a certificate or permit holder, the board shall direct that a notice of contemplated action be issued in accordance with the 1999 Public Accountancy Act. If the subject of the investigation is not a certificate or permit holder, the board shall take appropriate action as provided in that act. Upon a finding of no probable cause, the board shall close the matter. D. The board may review the publicly available professional work of a certificate or permit holder without any requirement of a formal complaint or suspicion of impropriety on the part of a particular certificate or permit holder. In the event that such review reveals reasonable grounds for a more specific investigation, the board may proceed pursuant to the 1999 Public Accountancy Act. History: Laws 1999, ch. 179, § 15. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-16 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-16 - Enforcement procedures; hearings by the board. (Repealed effective July 1, 2024.)

A. Hearings by the board shall be conducted in accordance with the provisions of the Uniform Licensing Act [61-1-1 to 61-1-31 NMSA 1978]. B. In a case when the board renders a decision imposing discipline against a certificate or permit holder pursuant to the 1999 Public Accountancy Act, the board shall examine its records to determine whether the certificate or permit holder holds a certificate or permit in any other state; and, if so, the board shall notify the board of accountancy of the other state of its decision, by mail, within forty-five days of rendering the decision. The board may also furnish information relating to a proceeding resulting in disciplinary action to another public authority and to private professional organizations having a disciplinary interest in the certificate or permit holder. When an appeal pursuant to New Mexico law is in progress, the notification and furnishing of information to a disciplinary authority shall await the resolution of such appeal. If resolution is in favor of the certificate or permit holder, no automatic notification or furnishing of information shall be made. History: Laws 1999, ch. 179, § 16. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-18 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-18 - Exemptions; unlawful acts. (Repealed effective July 1, 2024.)

A. Subsection B of Section 17 [61-28B-17 NMSA 1978] of the 1999 Public Accountancy Act does not prohibit: (1) an officer, partner, shareholder, member or employee of a firm from affixing his own signature to a statement or report in reference to the financial affairs of his firm with any wording designating the position, title or office that he holds within the firm; (2) any act of a public official or employee in the performance of his duties; or (3) the performance by any persons of other services, including management, financial advisory or consulting services, the preparation of tax returns or the furnishing of advice on tax matters and the preparation of financial statements without the issuance of reports on them. B. Nothing contained in the 1999 Public Accountancy Act shall prevent a person from serving as an employee of or as an assistant to a certified public accountant, a registered public accountant or a firm; provided that the employee or assistant shall work under the control and supervision of a certified public accountant or registered public accountant who holds a certificate issued pursuant to that act. History: Laws 1999, ch. 179, § 18. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-19 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-19 - Business names; prohibitions. (Repealed effective July 1, 2024.)

A. No person engaged in practice shall use in a business name the words "company" or "and company" or a similar designation or any abbreviations thereof unless the person is a firm pursuant to the 1999 Public Accountancy Act and has more than one partner, shareholder or member and the business name contains the name of at least one current or former partner, shareholder or member. A business name may contain only the name or initials of a present or former partner, shareholder or member and the words "and company" or "company" or a similar designation or any abbreviation thereof. B. Nothing contained in this section shall apply to, affect or limit the right of the remaining partner, shareholder or member or added partners, shareholders or members in the continuous use of a business name adopted before the enactment of the 1999 Public Accountancy Act, even though the person whose name is included in the business name is no longer a partner, shareholder or member. History: Laws 1999, ch. 179, § 19. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 1 Am. Jur. 2d Accountants § 10. Validity, construction and application of statute or regulation restricting use of terms such as "accountant," "public accountant" or "certified public accountant," 4 A.L.R.4th 1201.
NM Stat § 61-28B-21 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-21 - Reinstatement. (Repealed effective July 1, 2024.)

A. In any case in which the board has suspended or revoked a certificate or permit or refused to renew the same, the board may, upon application in writing by the person or firm affected and for good cause shown, modify the suspension or reissue the certificate or permit. B. The board shall specify by rule the manner in which such applications shall be made, the times within which they shall be made and the circumstances in which hearings shall be held thereon. C. Before reissuing or terminating the suspension of a certificate or permit pursuant to this section and as a condition thereto, the board may require the applicant to show successful completion of specified continuing professional education or may require a quality review or both. History: Laws 1999, ch. 179, § 21. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-22 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-22 - Criminal penalties. (Repealed effective July 1, 2024.)

A. When the board has reason to believe that a person or firm has knowingly engaged in an act or practice that violates the provisions of the 1999 Public Accountancy Act, the board may bring its information to the attention of the district attorney or other appropriate law enforcement officer of any jurisdiction who may bring a criminal proceeding. B. A person or firm that knowingly violates a provision of the 1999 Public Accountancy Act is guilty of a misdemeanor and upon conviction shall be subject to a fine of not more than one thousand dollars ($1,000) or by a definite term of imprisonment not to exceed six months or both. History: Laws 1999, ch. 179, § 22. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-23 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-23 - Single act evidence of practice. (Repealed effective July 1, 2024.)

In an action brought pursuant to the provisions of the 1999 Public Accountancy Act, evidence of the commission of a single act prohibited by that act shall be sufficient to justify a penalty, injunction, restraining order or conviction, respectively, without evidence of a general course of conduct. History: Laws 1999, ch. 179, § 23. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.
NM Stat § 61-28B-24 (2021)
2021 New Mexico Statutes|Chapter 61 - Professional and Occupational Licenses|Article 28B - 1999 Public Accountancy Act|Section 61-28B-24 - Confidential communications. (Repealed effective July 1, 2024.)

Except by permission of the client for whom a certificate or permit holder performs a service or the heir, successor or personal representative of the client, a certificate holder shall not voluntarily disclose information communicated to him by the client relating to and in connection with a service rendered to the client by him. Such information shall be deemed confidential; provided that nothing in this section shall prohibit the disclosure of information required to be disclosed by a standard of the public accounting profession in reporting on the examination of a financial statement or prohibit disclosure in a court proceeding, in an investigation or proceeding pursuant to the 1999 Public Accountancy Act, in an ethical investigation conducted by a private professional organization or in the course of a peer review, or to another person active in the organization performing a service for that client on a need-to-know basis or to a person in the entity who needs this information for the sole purpose of assuring quality control. History: Laws 1999, ch. 179, § 24. ANNOTATIONSDelayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.