Vermont CPA (Certified Public Accountant) Continuing Education Requirements
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
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.