At a Glance: Vermont CPA CPE Requirements
| Requirement | Details |
|---|---|
| Renewal cycle | Biennial — July 31 of odd years (2025, 2027, 2029…) |
| Next deadline | July 31, 2027 (current period: Aug 1, 2025 – Jul 31, 2027) |
| Total CPE hours | 80 hours per biennial period |
| Annual minimum | None mandated — Board informally recommends ~40 hours/year |
| A&A hours | 8 hours (mandatory for all licensees; cannot use carryover) |
| Ethics hours | 4 hours (AICPA Code or VT statutes; any NASBA-approved course OK) |
| Self-study cap | No standalone cap; combined self-study + instructor + articles ≤ 64 hours (80%) |
| Instructor/speaker cap | 40 hours (50%) — preparation time counts up to 2× presentation time |
| Published articles/books cap | 20 hours (25%) |
| Carryover | Up to 10 hours from prior period; cannot satisfy A&A or ethics mandates |
| Nano learning | Accepted in fractional increments (not restricted to whole credits) |
| New licensee (1+ yr, <2 yr) | 40 hours required (half the standard) |
| New licensee (<90 days to renewal) | 0 hours required for that renewal period |
| Non-resident / inactive | NASBA mobility applies; inactive status = CPE exempt if not holding out as CPA |
| Renewal fee | $220 per biennial cycle |
| Renewal portal | sos.vermont.gov/opr/online-services (Vermont OPR) |
| Record retention | 5 years after program completion |
| Regulating body | Vermont Secretary of State's Office of Professional Regulation |
Biennial Period: August 1, 2025 – July 31, 2027
Vermont CPAs are all on the same biennial clock — there are no splits by last name, license number, or issuance date for the general population. Every Vermont CPA's current two-year CPE period runs from August 1, 2025 to July 31, 2027.
| Period | Start Date | Deadline | Status |
|---|---|---|---|
| Prior period | Aug 1, 2023 | Jul 31, 2025 | Closed (up to 10 hrs carryover available) |
| Current period | Aug 1, 2025 | Jul 31, 2027 | Active — 13 months remaining |
| Next period | Aug 1, 2027 | Jul 31, 2029 | Future |
The renewal fee of $220 is paid through Vermont's Online Professional Regulation (OPR) platform. The Board sends three email reminders before the deadline — ensure your contact email is current at sos.vermont.gov.
A&A Requirement: 8 Hours Per Period (All Licensees)
Vermont's 8-hour Accounting and Auditing mandate applies to all CPA licensees, not just those who perform audit or attest services. This is one of Vermont's most distinctive rules — many states only impose A&A requirements on CPAs who perform audit work.
Key restrictions on the A&A requirement:
- Cannot be satisfied by carryover hours — even if you carried forward 10 general hours from the prior period, you must earn 8 fresh A&A hours in the current period
- Cannot be waived by the Board based on practice type
- Qualifying A&A subjects include: financial statement preparation and review, audit procedures and standards (GAAS/PCAOB), accounting and review services (SSARS), governmental accounting (GASB), compilation standards, and related technical areas
Ethics Requirement: 4 Hours Per Period (NASBA-Approved OK)
Vermont requires 4 hours of ethics CPE per biennial period, included within the 80-hour total. Ethics content must cover at least one of:
- The AICPA Code of Professional Conduct
- Vermont accountancy statutes and Board rules
Vermont does not require a Vermont-specific ethics course. Any NASBA National Registry-approved ethics course covering the AICPA Code of Professional Conduct satisfies the requirement. The full AICPA Professional Ethics course is explicitly recognized. This is more flexible than states like Delaware (Board-approved only) or Wyoming (state-specific providers only).
Like A&A hours, ethics hours cannot come from carryover credit — they must be freshly earned in each biennial period.
Carryover: Up to 10 Hours (Not for A&A or Ethics)
Vermont allows a maximum of 10 hours of excess CPE to carry forward from one biennial period into the next. This is a useful safety valve — if you completed, say, 87 hours in the prior period (Aug 1, 2023 – Jul 31, 2025), you may apply 7 of those excess hours toward your current 80-hour requirement.
| Carryover Rule | Details |
|---|---|
| Maximum carryover hours | 10 hours |
| Apply toward A&A mandate (8 hrs) | No — A&A must be freshly earned each period |
| Apply toward ethics mandate (4 hrs) | No — ethics must be freshly earned each period |
| Apply toward general hours | Yes — up to 10 hours reduce the general hour requirement |
| Carryover from period ending Jul 31, 2025 | Up to 10 hours may apply to Aug 1, 2025 – Jul 31, 2027 period |
Example: If you completed 90 CPE hours in your prior period (Aug 1, 2023 – Jul 31, 2025) — including 8 fresh A&A and 4 fresh ethics — you carry forward 10 general hours. Your current requirement is then 80 − 10 = 70 hours, still including 8 new A&A and 4 new ethics.
Self-Study and Format Caps
Vermont does not set a standalone self-study percentage cap, but it does cap the combined total of three CPE delivery methods:
| CPE Delivery Method | Cap (per 80-hr period) | % of Total |
|---|---|---|
| Self-study (QAS-approved or interactive) | No standalone cap | — |
| Instructor / speaker credit | 40 hours max | 50% |
| Published articles and books | 20 hours max | 25% |
| Combined: self-study + instructor + articles | 64 hours max | 80% |
| Minimum from other qualifying formats | 16 hours minimum | 20% minimum |
In practice, this means you can complete up to 64 hours via self-study alone (if you use no instructor or article credits), but you must get at least 16 hours from other qualifying CPE formats. Instructor preparation time counts up to 2× the presentation time — but repeating a lecture without substantial changes earns no additional credit.
Nano Learning
Vermont accepts nano learning (short-form micro-burst CPE modules, often 10–30 minutes) as a valid delivery format. Vermont is distinctively flexible here: nano learning may be counted in fractional credit increments — not restricted to the whole-credit minimums that apply to standard CPE formats. This makes Vermont one of the more progressive states for nano-format compliance.
New Licensee Rules: Prorated Hours
Vermont prorates the 80-hour requirement based on how long you have been licensed during the current biennial period:
| Time Licensed in Current Period | CPE Hours Required | Notes |
|---|---|---|
| Full two-year cycle | 80 hours | Standard requirement |
| At least 1 year but less than 2 years | 40 hours | Half requirement; still need 8 A&A + 4 ethics |
| Less than 90 days before July 31 renewal | 0 hours | No CPE required for that renewal period |
| New licensee (first renewal, not by endorsement) | 40 hours (reduced) | Combined self-study + instructor + articles capped at 32 hrs (vs. 64 normal) |
New licensees in their first renewal cycle face an additional restriction: the combined cap for self-study + instructor-led + published articles is 32 hours rather than the normal 64. This is designed to encourage new CPAs to complete more live and interactive CPE as they build their professional foundation.
Non-Resident CPAs and Inactive Status
Vermont follows the NASBA substantial equivalency / CPA Mobility framework:
- Out-of-state CPAs whose principal place of business is outside Vermont are generally not required to hold a Vermont permit or pay Vermont renewal fees, provided they hold a valid license from a substantially equivalent jurisdiction. Practice privileges are available under NASBA mobility rules.
- Reciprocal licensure is available for out-of-state CPAs who meet NASBA's National Qualification Appraisal Service (NQAS) criteria and have held their license for at least 3 years.
- Inactive status: Vermont CPAs who place their license on inactive status and do not hold themselves out as CPAs are exempt from CPE requirements.
Vermont vs. New England States: CPE Comparison
| State | Deadline | Cycle | Hours | Annual Min | Ethics | A&A Req | Self-Study Cap |
|---|---|---|---|---|---|---|---|
| Vermont (VT) | Jul 31 (odd years) | Biennial | 80/2yr | None | 4 hr (NASBA OK) | 8 hr (all CPAs) | Combined 64 hr (80%) |
| Massachusetts (MA) | Jun 30 (by license #) | Biennial | 80/2yr | None | 4 hr (NASBA OK) | None | None |
| New Hampshire (NH) | Jun 30 (by last name) | Triennial | 120/3yr | 20 hr/yr (hard) | 4 hr (NASBA OK) | None | None |
| Rhode Island (RI) | Jun 30 (by last name) | Triennial | 120/3yr | None | 6 hr (NASBA OK) | None | 80 of 120 hrs |
| Maine (ME) | Sep 30 (annual) | Annual | 40/yr | N/A (annual) | 4 hr / 3yr (AICPA OK) | None | None |
| Connecticut (CT) | Jun 30 | Annual | 40/yr | 40 hr/yr | None specified | None | None |
Vermont is the only New England state with a mandatory A&A requirement for all licensees, not just attest CPAs. Vermont also uses a July 31 deadline, setting it apart from the June 30 deadline common across the rest of New England. Vermont's 10-hour carryover is one of the most generous carryover provisions in the region.
CPE Documentation Requirements
CPE certificates of completion must include the following to satisfy a Vermont Board audit:
- Sponsoring organization name
- Program title and description
- Program date(s) and location
- CPE hours earned
- Delivery method (live, self-study, nano learning, webinar, etc.)
- Field of study / subject area
Retain all records for 5 years after program completion. Vermont requires records for all completed CPE, not just hours claimed toward the current period requirement.
Frequently Asked Questions
I'm a Vermont CPA — do I really need 8 hours of A&A even if I don't do audits?
Yes. Vermont's 8-hour A&A mandate applies to all Vermont CPA licensees, regardless of practice area. Tax CPAs, management accountants, consulting CPAs, and industry CPAs all face the same 8-hour floor. If your practice doesn't involve financial statements, look for qualifying A&A subjects like financial reporting standards, accounting software and systems, or management accounting topics that fall within NASBA's A&A field-of-study definition. Contact the Vermont OPR at sos.vermont.gov if you're unsure whether a specific course qualifies.
Can I complete all 80 hours in a single year?
Yes — Vermont has no annual minimum. You may complete all 80 hours in the first year or the second year of the biennial period, or split them however you prefer. The only hard constraint is that all 80 hours (including 8 A&A and 4 ethics) must be completed before July 31, 2027. In practice, the Board recommends ~40 hours/year, but this is guidance, not a rule.
I completed 88 CPE hours in my prior biennial period. How many hours carry forward?
You may carry forward a maximum of 10 hours — even if you completed more than 90 hours. So from 88 hours in the prior period (80 required + 8 excess), you carry forward all 8 excess hours. From 92 hours in the prior period, you can only carry forward 10 (not 12). The carryover applies only to general hours, not toward your new A&A or ethics mandates.
What does the "combined cap" for self-study mean in practice?
Vermont doesn't cap self-study alone — but it caps the combined total of self-study + instructor credit + published article/book credit at 64 hours (80% of 80). In practice, if you earn 30 hours of instructor credit and 30 hours of self-study, that's 60 hours combined — still within the 64-hour cap. But 35 instructor + 35 self-study = 70 combined, which exceeds the cap; you'd need to reclassify or replace 6 of those hours with qualifying formats outside the three capped methods.
I was licensed in January 2026. How many CPE hours do I need for the July 31, 2027 renewal?
If you were licensed in January 2026, you've been licensed for more than one year but less than two years by the July 31, 2027 renewal — so your requirement is 40 hours (half the standard 80). As a new licensee in your first renewal, also note that your combined self-study + instructor + published articles cap is 32 hours (not the normal 64). You still need proportional A&A and ethics hours — confirm exact requirements with the Vermont OPR.
Does Vermont accept nano learning CPE credits?
Yes — Vermont accepts nano learning, and uniquely allows it to be counted in fractional increments (not whole hours). A 10-minute nano module might count as 0.2 CPE credits; a 25-minute module as 0.5 credits. This is more permissive than most states, which require a minimum 50-minute session to award one credit. Nano learning counts toward the combined self-study cap (max 64 hours combined with instructor and article credit).
How do I renew my Vermont CPA license?
Vermont CPA renewal is completed online at sos.vermont.gov/opr/online-services (Vermont Secretary of State's Online Professional Regulation platform). Log in to your OPR account, complete the renewal application, attest to meeting CPE requirements, upload CPE records if requested, and pay the $220 renewal fee. The application window opens approximately 6 weeks before July 31, 2027. The Board sends three email reminders — keep your contact email current in the OPR system.
Official Contact Information
| Resource | Details |
|---|---|
| Regulating body | Vermont Secretary of State's Office of Professional Regulation (OPR) |
| Online renewal | sos.vermont.gov/opr/online-services |
| OPR website | sos.vermont.gov/professional-regulation/ |
| VTCPA Society | vtcpa.org |
| Administrative rule | Vermont Code of Rules 04-030-010, Rule 9.1 (CPE requirements) |
| NASBA Registry — Vermont | nasbaregistry.org/cpe-requirements/vermont |
| Renewal fee | $220 per biennial period |
| Next renewal deadline | July 31, 2027 |
Track your Vermont CPE with CPETrack
Monitor your 80-hour biennial progress, 8-hour A&A mandate, 4-hour ethics, and carryover balance. Know exactly where you stand before your July 31, 2027 deadline.
Last updated: June 30, 2026. Requirements based on Vermont Administrative Rules 04-030-010 (Rules of the Board of Public Accountancy), NASBA Registry, and Vermont Secretary of State OPR data. Always verify current requirements directly with the Vermont Office of Professional Regulation before your renewal.