Vermont CPA CPE Requirements (2026): 80 Hours Every 2 Years
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Requirements Overview
Vermont requires 80 hours of CPE per two-year reporting period running from August 1 to July 31 of odd-numbered years. Two mandatory subject areas must be met each cycle: 4 hours of ethics (covering the AICPA Code of Conduct or Vermont accountancy statutes and rules) and 8 hours of accounting and auditing. Neither subject requirement can be satisfied through carry-over hours.
Vermont's carry-over allowance is modest at just 10 hours, and those hours cannot apply to the ethics or accounting/auditing minimums. Instruction credit is capped at 50% of total hours, and published materials authorship is limited to 25%. Repeat instruction only earns credit if the material has been substantially changed.
Inactive and retired CPAs are exempt from CPE but cannot hold themselves out as CPAs. The state accepts whole credits only for most courses, though nano learning is accepted in any increment. University courses convert at 15 CPE hours per semester hour or 10 per quarter hour.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every renewal | May include the AICPA Code of Conduct or Vermont accountancy statutes and rules. Cannot be satisfied by carry-over hours. |
| Accounting and Auditing | 8 | Every renewal | All licensees must complete 8 hours in accounting and auditing per biennial cycle. Cannot be satisfied by carry-over hours. |
Exemptions
- Inactive Status — Members who place their license on inactive status with the State Board and do not hold themselves out as CPAs are exempt.Cannot hold themselves out as CPAs
- Retired Status — Retired CPAs may be exempt from CPE requirements.Cannot hold themselves out as CPAs
How You Can Complete Your CE
Vermont CPE Rules & Limits
Details specific to Vermont that generic CE guides tend to miss:
- Carry-over — Up to 10 hours may carry forward to the next reporting period. Carry-over hours cannot satisfy the accounting and auditing (8 hrs) or ethics (4 hrs) requirements.
- Biennial reporting period: August 1 – July 31, ending in odd years.
- Instruction credit capped at 50% of total hours.
- Published materials authorship limited to 25% of total hours.
- Instruction credit: presentation plus preparation (prep limited to 2x presentation). Repeat instruction accepted only if material substantially changed.
- Whole credits only (except nano learning, which is accepted in any increments).
- One semester hour = 15 CPE hours; one quarter hour = 10 CPE hours.
- At renewal, licensees verify completion of CPE.
Provider Requirements
Vermont accepts CPE credits for programs offered by National Registry (NASBA) sponsors.
Tips for Vermont CPAs
- Plan your mandatory subjects early: 4 hours ethics plus 8 hours accounting/auditing leaves 68 elective hours, and neither mandatory area can use carry-over credit.
- Vermont's carry-over is only 10 hours — one of the lowest allowances among states that permit carry-over.
- Instruction credit only counts for the first presentation unless the material is substantially changed. Repeat teaching is generally not credited.
- Most courses require whole credits only. Nano learning is the exception, accepted in any increment.
Sources
- Cross-checked against the official published rules of the Vermont Board of Public Accountancy
- Each stated figure recorded with its exact source excerpt
- 1 source cited — 1 primary (official board)
CPA Requirements in Nearby States
Other Professions in Vermont
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