reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 27B - Private Investigations › Section 61-27B-28 - License not transferable. (Repealed effective July 1, 2030.)

A. A license or registration issued pursuant to the Private Investigations Act shall not be transferred or assigned.
B. The department shall adopt by rule procedures for changes in the name or management of a private investigation company or private patrol company. If the private investigation company or private patrol company fails to comply with the procedures established by department rule, the private investigation company or private patrol company shall be considered to be operating without a license.
History:
Laws 1993, ch. 212, § 16; § 61-27A-16 recompiled as § 61-27B-28; Laws 2007, ch. 115, § 28.
ANNOTATIONS
Delayed repeal.
— For delayed repeal of the section,
see
61-27B-36 NMSA 1978.
Recompilations.
— For recompilation of this section,
see
compiler's note following 61-27B-1 NMSA 1978.
The 2007 amendment,
effective July 1, 2007, adds a new Subsection B that requires the department to adopt rules for changes in the name or management of a private investigation company or private patrol company.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 27B - Private Investigations › Section 61-27B-29 - Local regulations. (Repealed effective July 1, 2030.)

The provisions of the Private Investigations Act shall not prevent the local authorities of a city or county by ordinance and within the exercise of the police power of the city or county from imposing local ordinances upon a street patrol special officer or on a person licensed or registered pursuant to the Private Investigations Act if the ordinances are consistent with that act.
History:
Laws 1993, ch. 212, § 17; § 61-27A-17 recompiled as § 61-27B-29; Laws 2007, ch. 115, § 29.
ANNOTATIONS
Delayed repeal.
— For delayed repeal of the section,
see
61-27B-36 NMSA 1978.
Recompilations.
— For recompilation of this section,
see
compiler's note following 61-27B-1 NMSA 1978.
The 2007 amendment,
effective July 1, 2007, permits local authorities to impose local ordinances on persons licensed or registered under the Private Investigations Act.
Cities prohibited from regulating certain investigative businesses and occupations.
— With the exception of this section, cities may not regulate the businesses and occupations which are included in the Private Investigators Act (former Sections 61-27-1 to 61-27-49 NMSA 1978). 1965 Op. Att'y Gen. No. 65-176.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 51 Am. Jur. 2d Licenses and Permits § 130.
53 C.J.S. Licenses §§ 9 to 12.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 27B - Private Investigations › Section 61-27B-30 - Fund established. (Repealed effective July 1, 2030.)

A. The "private investigations fund" is created in the state treasury.
B. All license and registration fees received by the department pursuant to the Private Investigations Act shall be deposited in the fund and are appropriated to the department to be used for the administration and implementation of that act.
C. The state treasurer shall invest the fund as other state funds are invested, and all income derived from investment of the fund shall be credited to the fund.
D. All balances in the fund shall remain in the fund and shall not revert to the general fund.
E. The department shall administer the fund, and money in the fund shall be expended by warrant issued by the secretary of finance and administration on vouchers signed by the superintendent of regulation and licensing.
F. No more than five percent of the fund shall be used by the department for administration of the fund.
History:
Laws 1993, ch. 212, § 18; § 61-27A-18 recompiled as § 61-27B-30; Laws 2007, ch. 115, § 30.
ANNOTATIONS
Delayed repeal.
— For delayed repeal of the section,
see
61-27B-36 NMSA 1978.
Recompilations.
— For recompilation of this section,
see
compiler's note following 61-27B-1 NMSA 1978.
The 2007 amendment,
effective July 1, 2007, creates the private investigations fund which is appropriated to the department and provides that no more than five percent of the fund shall be used for administration of the fund.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 27B - Private Investigations › Section 61-27B-31 - Firearms. (Repealed effective July 1, 2030.)

A private investigator, a private patrol operator, a private investigations employee, a level three security guard or a private patrol employee may carry a firearm upon successful completion of mandatory firearm training required by rules of the department and successfully passing a psychological evaluation prescribed by the department to determine suitability for carrying a firearm.
History:
Laws 2007, ch. 115, § 31; 2023, ch. 190, § 49.
ANNOTATIONS
Compiler's note.
— Laws 2007, ch. 115, § 31 was enacted as 61-27A-19.1 NMSA 1978. It has been codified by the compiler as 61-27B-31 NMSA 1978.
See
the compiler's note following 61-27B-1 NMSA 1978.
Delayed repeal.
— For delayed repeal of the section,
see
61-27B-36 NMSA 1978.
The 2023 amendment,
effective July 1, 2023, provided that a private investigator, a private patrol operator, a private investigations employee, a level three security guard or a private patrol employee must pass a psychological evaluation to determine suitability for carrying a firearm prior to receiving authorization to carry a firearm; and added "and successfully passing a psychological evaluation prescribed by the department to determine suitability for carrying a firearm".
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 27B - Private Investigations › Section 61-27B-32 - Penalties. (Repealed effective July 1, 2030.)

A. A person who engages in a business regulated by the Private Investigations Act who fraudulently makes a representation as being a licensee or registrant is guilty of a misdemeanor and if convicted shall be sentenced pursuant Section 31-19-1 NMSA 1978.
B. An individual who fraudulently represents that the individual is employed by a licensee is guilty of a petty misdemeanor and if convicted shall be sentenced pursuant to Section 31-19-1 NMSA 1978.
C. A person who violates a mandatory requirement, as set forth by the department in rule, of the Private Investigations Act, is guilty of a petty misdemeanor except as provided in Subsection A of this section and if convicted shall be sentenced pursuant to Section 31-19-1 NMSA 1978.
History:
Laws 1993, ch. 212, § 20; § 61-27A-20 recompiled as § 61-27B-32; Laws 2007, ch. 115, § 32.
ANNOTATIONS
Delayed repeal.
— For delayed repeal of the section,
see
61-27B-36 NMSA 1978.
Recompilations.
— For recompilation of this section,
see
compiler's note following 61-27B-1 NMSA 1978.
The 2007 amendment,
effective July 1, 2007, provides that licensees and registrants who are convicted of committing the violations listed in this section shall be sentenced pursuant to 31-19-1 NMSA 1978.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 27B - Private Investigations › Section 61-27B-33 - Reciprocity. (Repealed effective July 1, 2030.)

A. The department may enter into a reciprocity agreement with another state for the purpose of licensing or registering applicants to perform activities regulated by the Private Investigations Act.
B. An applicant from another state at the time of application for licensure or registration in New Mexico shall be licensed or registered in that other state to perform the services for which the applicant is seeking a New Mexico license or registration.
C. The department may develop rules that allow for reciprocity on a temporary or limited basis without requiring an applicant licensed or registered in another state subject to a reciprocity agreement to be licensed or registered in New Mexico; provided that the state of licensure or registration:
(1) has licensure or registration requirements that meet or exceed those of New Mexico;
(2) has no record of disciplinary action taken against the applicant in the last year; and
(3) can verify that the applicant has engaged in activities for at least one year in the state with reciprocity that are required to be licensed or registered pursuant to the Private Investigations Act.
History:
Laws 2007, ch. 115, § 33.
ANNOTATIONS
Compiler's note.
— Laws 2007, ch. 115, § 33 was enacted as a new section of the "Private Investigations Act". It has been codified by the compiler as 61-27B-33 NMSA 1978.
See
the compiler's note following 61-27B-1 NMSA 1978.
Delayed repeal.
— For delayed repeal of the section,
see
61-27B-36 NMSA 1978.
Effective dates.
— Laws 2007, ch. 115, § 38, makes the section effective July 1, 2007.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 27B - Private Investigations › Section 61-27B-34 - Background investigations. (Repealed effective July 1, 2030.)

A. The department shall adopt rules that:
(1) are developed in conjunction with the department of public safety that require background investigations of all persons licensed or registered pursuant to the Private Investigations Act to determine if the person has a criminal history;
(2) require all applicants for licensure or registration to be fingerprinted only upon initial licensure or registration on two fingerprint cards or electronically as required for submission to the federal bureau of investigation to conduct a national criminal history investigation and for submission to the department of public safety to conduct a state criminal history investigation;
(3) provide for an applicant to inspect or challenge the validity of the record developed by the background investigation if the applicant is denied a license or registration; and
(4) establish a fee for fingerprinting and conducting a background investigation for an applicant.
B. Arrest record information received from the federal bureau of investigation and department of public safety shall be privileged and shall not be disclosed to individuals not directly involved in the decision affecting the specific applicant or employee.
C. The applicant shall pay the cost of obtaining criminal history information from the federal bureau of investigation and the department of public safety.
D. Electronic live scans may be used for conducting criminal history investigations.
History:
Laws 2007, ch. 115, § 34; 2019, ch. 209, § 6.
ANNOTATIONS
Delayed repeal.
— For delayed repeal of the section, see 61-27B-36 NMSA 1978.
The 2019 amendment,
effective July 1, 2020, provided that applicants for licensure shall be fingerprinted only upon initial licensure or registration; in Subsection A, Paragraph A(2), after "fingerprinted", added "only upon initial licensure or registration".
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 27B - Private Investigations › Section 61-27B-35 - Repealed.

History:
Laws 2007, ch. 115, § 36; repealed by Laws 2023, ch. 190, § 53.
ANNOTATIONS
Repeals.
— Laws 2023, ch. 190, § 53 repealed 61-27B-35 NMSA 1978, as enacted by Laws 2007, ch. 115, § 36, relating to temporary provision, transition, effective July 1, 2023. For provisions of former section,
see
the 2022 NMSA 1978 on
NMOneSource.com
.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 27B - Private Investigations › Section 61-27B-36 - Termination of agency life; delayed repeal. (Repealed effective July 1, 2030.)

The private investigations advisory board is terminated on July 1, 2029 pursuant to the Sunset Act [12-9-11 to 12-9-21 NMSA 1978]. The board shall continue to operate according to the provisions of the Private Investigations Act until July 1, 2030. Effective July 1, 2030, Chapter 61, Article 27B NMSA 1978 is repealed.
History:
Laws 2007, ch. 115, § 35; 2011, ch. 48, § 1; 2017, ch. 52, § 11; 2023, ch. 15, § 4; 2023, ch. 190, § 50.
ANNOTATIONS
The 2023 amendment,
effective July 1, 2023, extended the termination date of the private investigations advisory board; changed "July 1, 2023", to "July 1, 2029", and "July 1, 2024" to "July 1, 2030".
Laws 2023, ch. 15, § 4, effective June 16, 2023, and Laws 2023, ch. 190, § 50, effective July 1, 2023, enacted identical amendments to this section. The section was set out as amended by Laws 2023, ch. 190, § 50.
See
Section 12-1-8 NMSA 1978.
The 2017 amendment,
effective June 16, 2017, changed "July 1, 2017" to "July 1, 2023", and changed "July 1, 2018" to "July 1, 2024" in two places.
The 2011 amendment,
effective June 17, 2011, changed the termination, operation and repeal dates.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 28 - Public Accountants (Repealed.) › Section 61-28-1 to 61-28-34 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 28A - Public Accountancy (Repealed.) › Section 61-28A-1 to 61-28A-28 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 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, 2030.)

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.
ANNOTATIONS
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.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 28B - 1999 Public Accountancy Act › Section 61-28B-2 - Purpose. (Repealed effective July 1, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 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, 2030.)

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) promulgate rules in accordance with the State Rules Act [Chapter 14, Article 4 NMSA 1978] 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;
(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; and
(3) conduct disciplinary or licensure proceedings in accordance with the Uniform Licensing Act [Chapter 61, Article 1 NMSA 1978].
History:
Laws 1999, ch. 179, § 5; 2003, ch. 408, § 29; 2007, ch. 219, § 2; 2022, ch. 39, § 95.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section,
see
61-28B-29 NMSA 1978.
The 2022 amendment,
effective May 18, 2022, clarified that the New Mexico public accountancy board is required to follow the provisions of the State Rules Act when promulgating rules and is required to follow the provisions of the Uniform Licensing Act for licensing and disciplinary matters; in Subsection A, Paragraph A(5), deleted "adopt and file" and added "promulgate rules", after "in accordance with", deleted "the Uniform Licensing Act and", and after "State Rules Act", deleted "rules"; and in Subsection B, added Paragraph B(3).
The 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.
2023 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, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 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.
ANNOTATIONS
Repeals.
— 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
.
2023 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, 2030.)

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.
ANNOTATIONS
Effective 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.
2023 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.
ANNOTATIONS
Repeals.
— 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.
2023 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, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 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, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 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, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 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, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 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, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 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, 2030.)

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.
ANNOTATIONS
Delayed 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.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 28B - 1999 Public Accountancy Act › Section 61-28B-21 - Reinstatement. (Repealed effective July 1, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 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, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 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, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 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, 2030.)

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.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 28B - 1999 Public Accountancy Act › Section 61-28B-25 - Working papers; client records. (Repealed effective July 1, 2030.)

A. A statement, record, schedule, working paper or memorandum made by a certificate or permit holder incident to rendering a service to a client shall be the property of the certificate or permit holder in the absence of an express agreement between him and the client to the contrary, except the report submitted by him to the client and except for a record that is part of the client's records. No such item shall be sold, transferred or bequeathed without the consent of the client or the client's personal representative, except to a partner, stockholder or member of the firm or any combined or merged firm or successor in interest to the certificate or permit holder. Nothing in this section shall prohibit any temporary transfer of a work paper or other material necessary in the course of carrying out a peer review or as otherwise interfering with the disclosure of information pursuant to the 1999 Public Accountancy Act.
B. A certificate or permit holder shall furnish to a client or former client, upon request and reasonable notice:
(1) a copy of his working paper, to the extent that such working paper includes a record that would ordinarily constitute part of the client's record and is not otherwise available to the client; and
(2) an accounting or other record belonging to, or obtained from or on behalf of, the client that he removed from the client's premises or received for the client's account; he may make and retain a copy of a document of the client when they form the basis for work done by him.
History:
Laws 1999, ch. 179, § 25.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 28B - 1999 Public Accountancy Act › Section 61-28B-27 - Fees. (Repealed effective July 1, 2030.)

Except as provided in Section 61-1-34 NMSA 1978, the board may collect from certificate holders, permit holders, applicants and others the following fees:
A. for examination, a fee not to exceed four hundred dollars ($400) per examination section;
B. for certificate issuance or renewal, a fee not to exceed one hundred seventy-five dollars ($175) per year; provided, however, that the board may charge a biennial fee of not more than twice the annual fee;
C. for firm permits, a fee not to exceed one hundred dollars ($100) per year; provided, however, that the board may charge a biennial fee of not more than twice the annual fee;
D. for incomplete or delinquent continuing education reports, certificate or permit renewals, a fee not to exceed one hundred dollars ($100) each;
E. for preparing and providing licensure and examination information to others, a fee not to exceed seventy-five dollars ($75.00) per report;
F. reasonable administrative fees for such services as research, record copies, duplicate or replacement certificates or permits;
G. a fee for fingerprinting and background check for an applicant for certification not to exceed one hundred dollars ($100);
H. for certificate reinstatement, a fee not to exceed one hundred seventy-five dollars ($175), plus past due fees and penalties;
I. for waiver to comply with continuing professional education requirements, a fee not to exceed seventy-five dollars ($75.00) per application; and
J. for reentry into active certificate status and to comply with continuing education, a fee not to exceed seventy-five dollars ($75.00) per application.
History:
Laws 1999, ch. 179, § 27; 2002, ch. 85, § 1; 2004, ch. 34, § 3; 2007, ch. 219, § 4 2021, ch. 92, § 15.
ANNOTATIONS
The 2021 amendment,
effective June 18, 2021, added "Except as provided in Section 61-1-34 NMSA 1978".
The 2007 amendment,
effective June 15, 2007, adds Subsection G.
The 2004 amendment,
effective March 2, 2004, amended Subsection A to increase the examination fee from two hundred twenty-five dollars ($225) to four hundred dollars ($400).
The 2002 amendment,
effective July 1, 2002, substituted "two hundred twenty-five dollars ($225) per examination section" for "one hundred seventy-five dollars ($175) per examination application".
Delayed repeals.
— For delayed repeal of this section,
see
61-28B-29 NMSA 1978.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 28B - 1999 Public Accountancy Act › Section 61-28B-28 - Criminal offender eligibility. (Repealed effective July 1, 2030.)

Except as otherwise provided in the 1999 Public Accountancy Act, the provisions of the Criminal Offender Employment Act [28-2-1 to 28-2-6 NMSA 1978] shall govern any consideration or criminal records required or permitted by the 1999 Public Accountancy Act.
History:
Laws 1999, ch. 179, § 28.
ANNOTATIONS
Delayed repeals.
— For delayed repeal of this section, see 61-28B-29 NMSA 1978.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 28B - 1999 Public Accountancy Act › Section 61-28B-29 - Termination of agency life; delayed repeal. (Repealed effective July 1, 2030.)

The New Mexico public accountancy board is terminated on July 1, 2029 pursuant to the provisions of the Sunset Act [12-9-11 to 12-9-21 NMSA 1978]. The board shall continue to operate according to the provisions of the 1999 Public Accountancy Act until July 1, 2030. Effective July 1, 2030, the 1999 Public Accountancy Act is repealed.
History:
Laws 1999, ch. 179, § 29; 2005, ch. 208, § 20; 2011, ch. 30, § 7; 2017, ch. 52, § 13; 2023, ch. 15, § 5.
ANNOTATIONS
The 2023 amendment,
effective June 16, 2023, changed "July 1, 2023" to "July 1, 2029" and changed "July 1, 2024" to "July 1, 2030".
The 2017 amendment,
effective June 16, 2017, changed "July 1, 2018" to "July 1, 2024", and changed "July 1, 2018" to "July 1, 2024" in two places.
The 2011 amendment,
effective June 17, 2011, changed the termination, operation and repeal dates.
The 2005 amendment,
effective June 17, 2005, changes the termination, operation and repeal dates.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 29 - Real Estate Brokers and Salesmen › Section 61-29-1.1 - Recompiled.

ANNOTATIONS
Recompilations.
— Former 61-29-1.1 NMSA 1978, relating to registration of time share projects and licensing of salespersons, enacted by Laws 1986, ch. 97, § 2, has been recompiled as 47-11-2.1 NMSA 1978.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 29 - Real Estate Brokers and Salesmen › Section 61-29-3 - Criminal offender's character evaluation.

The provisions of the Criminal Offender Employment Act [28-2-1 to 28-2-6 NMSA 1978] shall govern any consideration of criminal records required or permitted by Sections 61-29-1 through 61-29-18 NMSA 1978.
History:
1953 Comp., § 67-24-20.1, enacted by Laws 1974, ch. 78, § 29.
ANNOTATIONS
Criminal Offender Employment Act to be followed in suspension or revocation action.
— The provisions of the Criminal Offender Employment Act must be followed by the real estate commission in any action by the commission to suspend or revoke a broker's or salesperson's license because of a conviction of a felony or misdemeanor involving moral turpitude. 1982 Op. Att'y Gen. No. 82-02.
Convicted felon, while on parole, is under no disqualification
that would prevent him from applying for a license to practice barbering or to practice as a real estate broker or any other trade, profession or occupation in this state. 1958 Op. Att'y Gen. No. 58-214 (rendered under former law).
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 29 - Real Estate Brokers and Salesmen › Section 61-29-4.1 - Additional powers of commission; continuing education programs; minimum requirements.

The commission shall adopt rules providing for continuing education courses in selling, leasing or managing residential, commercial and industrial property as well as courses in basic real estate law and practice and other courses prescribed by the commission. The regulations shall require that every licensee except licensees who were already exempted from continuing education requirements prior to July 1, 2011, as a condition of license renewal, successfully complete a minimum of thirty classroom hours of instruction every three years in courses approved by the commission. The rules may prescribe areas of specialty or expertise and may require that part of the classroom instruction be devoted to courses in the area of a licensee's specialty or expertise.
History:
1978 Comp., § 61-29-4.1, enacted by Laws 1985, ch. 89, § 1; 1993, ch. 253, § 1; 2005, ch. 35, § 4; 2011, ch. 85, § 2; 2013, ch. 167, § 3.
ANNOTATIONS
The 2013 amendment,
effective June 14, 2013, clarified the continuing education requirements; and in the second sentence, after "requirements prior to", deleted "the effective date of this 2011 act" and added "July 1, 2011" and after "successfully complete", added "a minimum".
The 2011 amendment,
effective July 1 2011, required licensees over the age of sixty-five who were not exempt from the requirement prior to the enactment of Laws 2011, ch. 85 to comply with continuing education requirements.
The 2005 amendment,
effective January 1, 2006, requires the real estate commission to adopt rules to provide for continuing education courses and for areas of specialty or expertise, but did not change the second sentence that requires the real estate commission to promulgate regulations to require the completion of thirty six hours of instruction every three years.
The 1993 amendment,
effective June 18, 1993, deleted the A designation from the beginning of the section.
2023 New Mexico Statutes › Chapter 61 - Professional and Occupational Licenses › Article 29 - Real Estate Brokers and Salesmen › Section 61-29-4.2 - Additional powers of the commission; professional liability insurance; minimum coverage.

A. In addition to the powers and duties granted to the commission pursuant to the provisions of Sections 61-29-4 and 61-29-4.1 NMSA 1978, the commission may adopt rules that require professional liability insurance coverage and may establish the minimum terms and conditions of coverage, including limits of coverage and permitted exceptions. If adopted by the commission, the rules shall require every applicant for an active license and licensee who applies for renewal of an active license to provide the commission with satisfactory evidence that the applicant or licensee has professional liability insurance coverage that meets the minimum terms and conditions required by commission rule.
B. The commission is authorized to solicit sealed, competitive proposals from insurance carriers to provide a group professional liability insurance policy that complies with the terms and conditions established by commission rule. The commission may approve one or more policies that comply with the commission rules; provided that the maximum annual premium shall not exceed five hundred dollars ($500) for a licensee, that the minimum coverage shall not be less than one hundred thousand dollars ($100,000) for an individual claim and not less than a five-hundred-thousand-dollar ($500,000) aggregate limit per policy and that the deductible shall not be greater than one thousand dollars ($1,000).
C. Rules adopted by the commission shall permit an active licensee to satisfy any requirement for professional liability insurance coverage by purchasing an individual policy.
D. Rules adopted by the commission shall provide that there shall not be a requirement for a licensee to have professional liability insurance coverage during a period when a group policy, as provided in Subsection B of this section, is not in effect.
History:
1978 Comp., § 61-29-4.2, enacted by Laws 2001, ch. 216, § 1; 2005, ch. 35, § 5; 2008, ch. 18, § 1; 2013, ch. 167, § 4.
ANNOTATIONS
The 2013 amendment,
effective June 14, 2013, increased the limit on liability insurance premiums; and in Subsection B, in the second sentence, after "shall not exceed", deleted "three hundred dollars ($300)" and added "five hundred dollars ($500)".
The 2008 amendment,
effective July 1, 2008, increased the maximum annual premium from $200 to $300.
The 2005 amendment,
effective January 1, 2006, increases the amount for the maximum annual premium that may be charged each licensee for coverage under a group professional liability insurance policy obtained by the real estate commission.