APEC Economy: Mexico

Accountancy Services – General background

In Mexico, a unique license for accountancy services is granted by the Ministry of Education to offer services.

According to the National Tax Law (Código Fiscal de la Federación) an accountant is able to issue tax reports after being registered before the Mexican tax authorities. This registration can only be obtained if:

Membership in a professional accounting body is not required to provide certain services but a license to provide accounting services is required for nationals and foreigners.

Licensing Requirements

The body of rules or regulations applicable to licensing for accounting services are as follows:

Licensing of Foreign Nationals

Foreign national or permanent residents of a foreign jurisdiction can obtain a license to provide services. There are no nationality requirements to offer professional accountancy services. However, the service providers must comply with the requirement of proving legal residence.

National services providers:

The Ministry of Education determines the rules and the applicable general criteria for revalidation of tertiary education requirement in Mexico.

If a foreign accountant complies with the requirements of the General Education Law (articles 62 and 63) they will be able to satisfy the pre-requisites to apply for the revalidation of their tertiary education requirements.

There is no requirement for membership with a professional accountancy body to obtain a license to provide accountancy services in Mexico.

Limited Licence

There are no limited licences issued to foreign accountants for provision of limited accounting services.

Professional Accounting Bodies

The professional accounting body in Mexico is:


Instituto Mexicano de Contadores Públicos, A.C.


Bosque de Tabachines No. 44, Colonia Bosques de las Lomas, Delegación Miguel Hidalgo, México D.F.


Mexico City


Mexico D.F.

ZIP/ Postcode:




Email address:


Phone number:

+5255 5267 6400
+5255 5267 6413



Levels of membership:

The Instituto Mexicano de Contadores Públicos, A.C. includes 60 professional associations within which public accountants memberships categories. For example, Colegio de Contadores Públicos de México has the following memberships:

  • Graduated members
  • Students and interns members
  • Academy members
  • Foreign graduated members

Specific membership requirements for each of the above classifications are detailed at http://www.ccpm.org.mx/afiliate/requisitos.php

Eligibility to other bodies in the APEC economies


Alliance & MOUs

The local professional accountancy body has a Professional Mutual Recognition Agreement (PMRA) with the Boards from North American Free Trade Area (NAFTA) economies including the:

  • United States NASBA/AICPA International Qualifications Appraisal Board,
  • Canadian Institute of Chartered Accountants' International Qualifications Appraisal Board,
  • Mexico’s Instituto Mexicano de Contadores Publicos (Mexican Institute of Public Accountants), and
  • Comité Mexicano para la Práctica Internacional de la Contaduría (Mexican Committee for the International Practice of Accounting).

In Mexico, the academic requirement is to pass the Uniform Certified Public Accountant Examination and experience requirements are the same in the entire territory.

The Uniform Certified Public Accountant Examination in Mexico and the academic and examination requirements for accreditation CPA Uniform Accountancy Act (including the Uniform CPA Examination in the U.S.) covers substantially equivalent skill sets.

Temporary practice arrangements

A foreign accountant is not permitted to provide professional accountancy services on a temporary basis without a local license in the jurisdiction.

Rules on firms and commercial association

In this jurisdiction:

Other regulatory issues

There are no specific rules in the jurisdiction governing advertising by accountants and accounting firms. However the names used by accountants or accounting firms when establishing a commercial presence must be approved by the Ministry of Foreign Affairs.

Additional information relevant to the Accounting profession

The name and contact details for the association, other than the licensing and professional bodies identified above, that plays a significant role in developing policy for the accounting profession in this jurisdiction is:

Organisation: Comité Mexicano para la Práctica de Contaduría Pública (COMPIC- Mexican Committee for the International Practice of Accounting)
Contact Name: Mr. Manuel Sánchez y Madrid
Address: Agua 510 casa 12, Col. Jardines del Pedregal Del. Álvaro Obregón
City/Town: Mexico City
State: D.F.
ZIP/ Postcode: 01900
Economy: Mexico
Email address: msanchezym@yahoo.com
Phone number: +52 (55) 56526219
Website: http://www.imcp.org.mx/

Contact Details

Name: Mr. Guillermo Malpica Soto
Organisation: Secretaría de Economía (Ministry of Economy)
Address: Alfonso Reyes No. 30 18th Fl.,
City/Town: Mexico City
State: D.F.
ZIP/ Postcode: 06140
Economy: Mexico
Email address: guillermo.malpica@economia.gob.mx
Phone number: +52 (55)5729 9172

Name: Mr. Álvaro Castillo Zuñiga
Organisation: Secretaría de Educación Pública (Ministry of Education)
Address: Insurgentes Sur 2387, 2nd floor, Col. San Angel,
Delg. Álvaro Obregón
City/Town: Mexico City
State: D.F.
ZIP/ Postcode: 01000
Economy: Mexico
Email address: alvaroc@sep.gob.mx , eimatamoros@sep.gob.mx
Phone number: +52 (55) 36013920