Vermont CPA CPE, license renewal and exam requirements

Requirements as stated by the Vermont Board of Public Accountancy, with a source link beside each section.

Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.

Board of accountancy

Vermont Board of Public Accountancy licenses CPAs in Vermont. Its rules and forms are the authority for everything on this page.

CPE requirements

Vermont licensees complete 80 CPE hours in the two-year period ending on the July 31 renewal date, including 4 hours of ethics and 8 hours of accounting and auditing.

Hours required
80 hours per 2 years
Ethics hours
4 hours
Ethics detail
At least four hours each biennium in ethics for accountants (Board rule 9.1(e)); the NASBA Registry summary lists the same 4-hour requirement. A separate 8-hour accounting and auditing requirement applies each biennium (rule 9.1(f)).
Carryover
Up to 10 hours carry over from one biennium to the next; carried-over hours cannot satisfy the 8-hour accounting and auditing or the 4-hour ethics requirement.
Reporting
The reporting period runs August 1 to July 31 and ends in odd-numbered years. Licensees sign a statement on the renewal application affirming the CPE was completed, keep documentation for five years, and the Board verifies a random sample. After an initial license period, renewal requires 40 hours for each full year the license was held. Instructor credit counts for up to 50% of the requirement and authorship for up to 25%; one college semester hour equals 15 CPE hours. Statute caps any Board CPE requirement at 40 hours per year (26 V.S.A. § 54).
Exemptions
The Board grants exceptions for individual hardship, including health, military service, foreign residence or other good cause (rule 8.3).

Sources: law.cornell.edu/regulations/vermont/04-010-Code-Vt-R-04-030-010-X, nasbaregistry.org/cpe-requirements/vermont, codes.findlaw.com/vt/title-26-professions-and-occupations/vt-st-tit-26-sect-54

License renewal

Vermont CPA licenses renew every two years, on July 31 of odd-numbered years.

Renewal cycle
Biennial, August 1 to July 31, ending in odd-numbered years.
Renewal deadline
July 31 of odd-numbered years.

Sources: law.cornell.edu/regulations/vermont/04-010-Code-Vt-R-04-030-010-X, nasbaregistry.org/cpe-requirements/vermont

Exam and licensure

Vermont candidates sit for the CPA Exam with 120 semester hours. H.588, signed June 8, 2026 and effective immediately, added a licensure pathway of a bachelor's degree in accounting with two years of experience, alongside the 150-hour route and the post-baccalaureate route, each with one year of experience.

Education
Candidates sit for the exam after 120 semester hours, including at least 30 in accounting, auditing and related subjects (26 V.S.A. § 71a(c)). Coursework includes 6 semester hours of financial or managerial accounting (excluding introductory), 3 in auditing, 3 in U.S. taxation and 3 in U.S. business law.
150 hours
Since June 8, 2026, Vermont does not require 150 semester hours on every route: a bachelor's degree in accounting with two years of experience qualifies (H.588). On the 150-hour route, 26 V.S.A. § 71a(a)(2)(B) sets 150 semester hours of college credit, including a bachelor's degree and at least 42 semester hours in accounting, auditing and related subjects.
Experience
Two years of experience on the bachelor's-degree pathway added by H.588; one year on the 150-hour and post-baccalaureate routes. Board rules define one year of public accounting experience as 2,080 hours of employment under the direct supervision of a CPA or equivalent licensee (Board rules 2.1(n) and 5.9).
Ethics exam
Applicants complete an ethics course equal to eight CPE hours within two years before filing the license application (Board rule 5.6(a)).

Sources: nasba.org/exams/cpaexam/vermont, codes.findlaw.com/vt/title-26-professions-and-occupations/vt-st-tit-26-sect-71a, law.cornell.edu/regulations/vermont/04-010-Code-Vt-R-04-030-010-X, accountingtoday.com/news/vermont-signs-licensure-changes-into-law, cfodive.com/news/vermont-governor-signs-cpa-bill-law-effective-immediately-accounting/822562

Other facts

  • Passed exam sections are retained for a rolling 30 months from score release (NASBA Vermont CPA Exam page).
  • Administrative Rules for the Board of Public Accountancy (Code Vt. R. 04-030-010), last amended June 1, 2014, set the 80-hour, 4-hour ethics and 8-hour accounting and auditing CPE rule and the July 31 odd-year renewal.
  • Governor Phil Scott signed H.588 on June 8, 2026, effective immediately (CFO Dive; Accounting Today).

Vermont CPA questions

How many CPE hours does a Vermont CPA need?

Vermont licensees complete 80 CPE hours in the two-year period ending on the July 31 renewal date, including 4 hours of ethics and 8 hours of accounting and auditing. At least four hours each biennium in ethics for accountants (Board rule 9.1(e)); the NASBA Registry summary lists the same 4-hour requirement. A separate 8-hour accounting and auditing requirement applies each biennium (rule 9.1(f)). Up to 10 hours carry over from one biennium to the next; carried-over hours cannot satisfy the 8-hour accounting and auditing or the 4-hour ethics requirement. The Board grants exceptions for individual hardship, including health, military service, foreign residence or other good cause (rule 8.3).

How does a Vermont CPA report CPE?

The reporting period runs August 1 to July 31 and ends in odd-numbered years. Licensees sign a statement on the renewal application affirming the CPE was completed, keep documentation for five years, and the Board verifies a random sample. After an initial license period, renewal requires 40 hours for each full year the license was held. Instructor credit counts for up to 50% of the requirement and authorship for up to 25%; one college semester hour equals 15 CPE hours. Statute caps any Board CPE requirement at 40 hours per year (26 V.S.A. § 54).

How often does a Vermont CPA license renew?

Vermont CPA licenses renew every two years, on July 31 of odd-numbered years. Biennial, August 1 to July 31, ending in odd-numbered years. July 31 of odd-numbered years.

What education does Vermont require to sit for the CPA exam and be licensed?

Candidates sit for the exam after 120 semester hours, including at least 30 in accounting, auditing and related subjects (26 V.S.A. § 71a(c)). Coursework includes 6 semester hours of financial or managerial accounting (excluding introductory), 3 in auditing, 3 in U.S. taxation and 3 in U.S. business law. Since June 8, 2026, Vermont does not require 150 semester hours on every route: a bachelor's degree in accounting with two years of experience qualifies (H.588). On the 150-hour route, 26 V.S.A. § 71a(a)(2)(B) sets 150 semester hours of college credit, including a bachelor's degree and at least 42 semester hours in accounting, auditing and related subjects.

What experience does Vermont require for a CPA license?

Two years of experience on the bachelor's-degree pathway added by H.588; one year on the 150-hour and post-baccalaureate routes. Board rules define one year of public accounting experience as 2,080 hours of employment under the direct supervision of a CPA or equivalent licensee (Board rules 2.1(n) and 5.9).

Does Vermont require an ethics exam?

Applicants complete an ethics course equal to eight CPE hours within two years before filing the license application (Board rule 5.6(a)).

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