Is a New Mexico firm permit required if I wish to practice under the mobility provision?
A New Mexico firm permit is required if the firm does not have an office in New Mexico but performs audit services for a client who principal place of business is in New Mexico. A firm without an office in New Mexico may perform non-audit services for a New Mexico client without the need for a firm permit, provided such services are rendered by a person with practice privileges under the mobility provision described above.
