Vermont Board of Public Accountancy · Office of Professional Regulation
Vermont CPAs must complete 80 hours of continuing professional education during each two-year licensing period, which runs August 1 to July 31 and ends in odd-numbered years. The 80 credits must include 4 credits in professional ethics and 8 credits in accounting and auditing. Licenses renew July 31 of odd-numbered years.
Vermont is not simply an 80-general-hour state: the balance of the requirement is expected to be in accounting-related matters. It also caps self-study, instruction, and publication at a combined 64 hours.
One square equals one CPE credit in the two-year licensing period.
| Total CPE hours | 80 hours per two-year licensing period, for licensees who held their license for the full renewal cycle |
|---|---|
| Reporting period | August 1 to July 31 biennially, ending in odd-numbered years |
| License renewal | July 31 of odd-numbered years |
| Annual minimum | None imposed by rule. The Board strongly recommends licensees earn a minimum of 40 hours each year in order to meet the 80-hour requirement. |
| Ethics requirement | 4 hours of CPE in ethics, which may include the AICPA Code of Conduct or Vermont accountancy statutes and rules |
| Accounting and auditing | 8 hours. All licensees must successfully complete eight hours of CPE in accounting and auditing. |
| Accounting-related matters | The remaining 68 credits are expected to be in accounting-related matters |
| Combined format cap | Maximum 64 hours (80%) in the combination of self-study, instructor or discussion leader, and published articles and books |
| Instruction cap | 50% of total hours, with no repeat credits allowed without substantial changes to materials. Credit is preparation plus presentation, with preparation capped at twice the presentation time. |
| Authorship cap | 25% of total hours |
| Carryforward | 10 excess hours may be carried into the next reporting period, but carried hours cannot be used to satisfy the accounting and auditing or ethics requirements |
| Credit measurement | Credit is given only for whole hours, defined as at least 50 minutes |
| University/college | One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours |
| New licensees | Initial licensees, other than by endorsement, licensed for less than two full years may use no more than 32 hours in the combination of self-study, instructor or discussion leader, and published articles and books |
| Government auditing | Licensees performing governmental audits should consult the Yellow Book, which sets its own requirements including 24 hours in governmental subjects for certain staff |
Getting the reporting period wrong. Vermont runs August 1 to July 31, ending in odd-numbered years — not a calendar year and not a December cycle. At least one widely-read summary states Vermont's period ends December 31 of even-numbered years, which would put a licensee seven months out on their deadline.
Satisfies the four-hour Vermont ethics requirement for the biennial licensing period. All licensees must successfully complete four hours of CPE in ethics, which may include the AICPA Code of Conduct or Vermont accountancy statutes and rules.
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Self-study, instruction, and publication combined may not exceed 64 hours of the 80
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Vermont's education period and renewal date land on the same day, at the end of July in odd years.
The CPE requirement for the two-year licensing period beginning August 1 and ending July 31 is 80 hours.
The Board strongly recommends that licensees earn a minimum of 40 hours each year in order to meet the 80-hour requirement.
Neither can be satisfied with carried-forward hours.
Complete, report, and renew by this date.
Carried hours count toward the general total only — not toward accounting and auditing or ethics.
Vermont's most distinctive constraint is not a subject rule but a limit on how you learn.
80 hours during each two-year licensing period, for licensees who held their license for the full renewal cycle.
Those 80 credits must include 4 credits in professional ethics and 8 credits in accounting and auditing, with the balance in accounting-related matters.
August 1 to July 31 biennially, ending in odd-numbered years.
This is not a calendar-year cycle. At least one published summary states that Vermont's period ends December 31 of even-numbered years, which does not match the Board's or NASBA's position.
July 31 of odd-numbered years, the same date the reporting period closes.
You must complete and report your CPE and renew your license every other year by that date.
All licensees must successfully complete four hours of CPE in ethics during each two-year reporting period.
The content may include the AICPA Code of Conduct or Vermont accountancy statutes and rules.
All licensees must successfully complete eight hours of CPE in accounting and auditing.
This applies to every licensee, not only those performing attest work.
No separate annual minimum is imposed within the two-year cycle.
The Board strongly recommends that licensees earn a minimum of 40 hours each year in order to meet the 80-hour requirement comfortably.
Maximum credit is 64 hours, or 80%, in the combination of self-study, instructor or discussion leader, and published articles and books.
At least 16 hours must therefore come from other formats. Within that cap, instruction is limited to 50% of total hours and authorship to 25%.
Yes, up to 10 excess hours into the next reporting period.
Carried hours cannot be used to satisfy the accounting and auditing or ethics requirements, so both of those must be freshly earned each cycle.
Credit for service as a lecturer is preparation and presentation time, with preparation capped at twice the presentation time.
No additional credit is allowed for repeating a lecture, and no repeat credits are allowed without substantial changes to the materials.
Credit is given only for whole hours, defined as at least 50 minutes.
For university or college courses, one semester hour equals 15 CPE hours and one quarter hour equals 10 CPE hours.
Initial licensees, other than by endorsement, who are licensed for less than two full years may use no more than 32 hours in the combination of self-study, instructor or discussion leader, and published articles and books.
Because the underlying hour requirement depends on how much of the cycle you held the license, confirm your prorated figure with the Board.
Licensees performing governmental audits must be licensed to practice and should consult the Yellow Book for reporting requirements.
The Yellow Book sets its own standard, including 24 hours in subjects directly related to the government environment and government auditing for certain staff members.
The Board accepts courses from NASBA sponsors.
Portions of a program devoted to firm administrative, financial, and operating matters generally do not qualify, so check how a mixed-content programme is credited.
| Agency | Vermont Board of Public Accountancy, Office of Professional Regulation, Vermont Secretary of State |
|---|---|
| Address | 89 Main Street, 3rd Floor, Montpelier, VT 05620-3402 |
| Website | sos.vermont.gov — Board of Public Accountancy |
| State society | VTCPA — CPE requirements |
This page summarizes Vermont CPE rules for general informational purposes and is reviewed against the Vermont Board of Public Accountancy's and NASBA's published guidance. Note that at least one third-party summary reports a different reporting period than the August 1 to July 31 odd-year cycle described here. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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