To become a CPA in Vermont, you’ll need to meet the following requirements:
- Education: 120 semester hours with a 60-day completion window to sit; three licensure pathways now exist following H.588 – 150 hours plus 1 year, a post-baccalaureate degree plus 1 year, or a bachelor’s degree plus 2 years
- Exam: Apply through NASBA’s CPA Examination Services; pass all four sections within a 30-month rolling window from the date each section is taken
- Ethics: Complete an 8-hour Professional Ethics course (equivalent to 4 CPE hours) within 2 years of your completed application
- Experience: 1 or 2 years depending on pathway; 2,080 hours per year; public and non-public accounting both accepted; experience must fall within a window of 4 years before to 4 years after completing the exam
- SSN and residency: Neither required – Vermont explicitly confirms no SSN and no residency requirement for the exam
- Licensure and CPE: Apply within 4 years of passing the exam; licences renew biennially by 31 July of odd years; 80 CPE hours per biennial period
H.588, signed by Gov. Phil Scott on 8 June 2026, is effective immediately.
The legislation adds a new pathway allowing a bachelor’s degree plus two years of experience as an alternative to the existing 150-hour and post-baccalaureate routes.
It also introduces individual mobility: any CPA with a valid licence from any US state may now practise in Vermont without notice, fee, or registration.
Vermont joins more than 40 other US jurisdictions that have enacted similar pathway and mobility legislation since 2025.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
Vermont CPA requirements: quick summary
| CPA requirement | Vermont |
|---|---|
| Education to sit | 120 semester hours + bachelor’s degree (60-day completion window) |
| Licensure pathways | 1: 150hrs + 1yr; 2: post-baccalaureate + 1yr; 3: bachelor’s + 2yr |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics | 8-hour Professional Ethics course within 2 years of application |
| Work experience | 2,080 hours per year; 1 year (Pathways 1 and 2); 2 years (Pathway 3) |
| Credit window | 30 months from the date each section is taken |
| CPE | 80 hours per biennial period |
| Residency | Not required |
| SSN | Not required |
| Licence renewal | Biennial, 31 July of odd years |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Vermont?
To sit: 120 semester hours from a recognised college or university, including 30 semester hours in accounting and business. The 30 hours must include:
- 6 semester (9 quarter) hours in financial or managerial accounting – above introductory level
- 3 semester (4.5 quarter) hours in auditing
- 3 semester (4.5 quarter) hours in US income tax
- 3 semester (4.5 quarter) hours in US business law
Candidates within 60 days of completing their bachelor’s degree may apply to sit by submitting a Certificate of Enrollment form.
Three licensure pathways
| Vermont licensure | Pathway 1 – 150-hour | Pathway 2 – graduate | Pathway 3 – new |
|---|---|---|---|
| Education | 150+ semester hours + bachelor’s + 42 accounting/auditing hours | Post-baccalaureate degree + accounting concentration | Bachelor’s degree + accounting concentration |
| Experience | 1 year (2,080 hours) | 1 year (2,080 hours) | 2 years (4,160 hours) |
The accounting concentration for all pathways requires at minimum: 6 hours financial accounting (above introductory), 3 hours auditing, 3 hours US income tax, and 3 hours US business law (Board Rule 5.3). Pathway 1 requires 42 semester hours of accounting, auditing, and related subjects in total; the concentration requirements for Pathways 2 and 3 are determined by Board rule.
Course notes:
- Commercial CPA review courses are not accepted
- Correspondence, CLEP, and online courses are accepted if they appear on an official transcript from a regionally accredited institution
- Community college and two-year institution credits are accepted
- All credits must qualify at a two-year or four-year institution accredited by one of the six regional accrediting bodies
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Vermont?
Vermont is a CPAES state. All exam applications are submitted through the NASBA CPA Portal.
| Detail | Vermont |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee (per section) | $96.00 |
| Exam section fee | $268.59 |
| Total, 4 sections | $1,566.36 ($96 + ($96 + $268.59) × 4) |
| NTS validity | 6 months |
| Credit window | 30 months from the date each section is taken |
| Residency required | No |
| SSN required | No |
| Foreign evaluation | NIES or NACES member services |
Vermont’s 30-month credit window begins on the exam date for each section taken – not when scores are released. Credit expires section by section; passing one section does not reset the clock for others. Exam scores do not expire once all four sections are passed.
Transferring credit into Vermont: Candidates transferring credit from another jurisdiction must have established Vermont residence and the credit must have been earned under the same rules as apply in Vermont.
Official transcripts must be sent directly from each institution’s registrar to CPAES. All required documents must be received within six months of submitting the application, or the application will be deemed invalid.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Vermont?
| Detail | Pathways 1 and 2 | Pathway 3 |
|---|---|---|
| Duration | 1 year minimum | 2 years minimum |
| Hours | 2,080 hours | 4,160 hours (2,080 per year) |
| Experience window | Within 4 years before OR 4 years after completing the exam | Same |
| Settings | Public or non-public accounting | Same |
| Content | Application of GAAP plus one or more of: GAAS, SSARS, or equivalent professional standards; must include reasonable variety of experience | Same |
| Supervisor | Vermont-licensed CPA or equivalent recognised by NASBA reciprocity | Same |
| Verification | Supervised Experience Form (completed by each supervisor, submitted to the Board) | Same |
All four practice settings qualify – industry, government, academia, and public practice. Non-public experience is acceptable provided it requires independent thought and judgment on accounting matters and meets the content requirements of Board Rule 5.9.
Application deadline: Applications must be filed within 4 years of passing the exam (Board Rule 5.1). All licence applications must be complete – all documents received – within 6 months of submission, or the application is deemed invalid.
Licence fees
| Fee | Amount |
|---|---|
| Initial CPA application | $115.00 |
| Biennial renewal | $255.00 |
| Accounting firm (initial) | $230.00 |
| Accounting firm (biennial renewal) | $460.00 |
| Licence renewal date | 31 July of odd years |
Licences issued within 90 days of the 31 July renewal date are granted for the next full biennial period – no immediate renewal required. Licences not renewed by 31 July expire automatically. Reinstatement is available up to 10 years after expiry; after 10 years, a full new application is required.
What are the CPA ethics requirements in Vermont?
Exam-based (score transfer) applicants must complete an 8-hour course of study in Professional Ethics that includes the AICPA Code of Conduct or Vermont accountancy statutes and rules. The course must be completed within 2 years of the application being deemed filed (Board Rule 5.6). The AICPA Professional Ethics: The AICPA’s Comprehensive Course satisfies this requirement.
Endorsement applicants must complete a 4-hour Professional Ethics course based on Vermont Law or the AICPA Code of Conduct, also within 2 years of filing (Board Rule 5.11).
Verification is submitted as an AICPA transcript uploaded to the online application. A passing score of 90% is required.
What are the CPA requirements for international candidates in Vermont?
| Detail | Vermont |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required | No |
| Foreign credential evaluation | NIES or NACES member services |
| CA programme coursework | Not accepted |
| IQEX | Accepted |
Vermont accepts foreign credential evaluations from NIES or any member organisation of NACES. Completed evaluations must be sent directly from the evaluation agency to CPAES. CA programme coursework is explicitly not accepted as it is treated as professional training rather than academic coursework.
Vermont accepts the International Qualification Examination (IQEX) as an alternative to the full CPA exam for accounting professionals from countries with NASBA/AICPA mutual recognition agreements, including CPA Canada and others (Board application instructions, January 2026).
Individual mobility (H.588, effective 8 June 2026): Any CPA with a valid licence from any US state may practise in Vermont without notice, fee, or registration. This applies to both individuals and firms.
Fast Track Endorsement: CPAs actively licensed in good standing in another state for 3 or more continuous years preceding the application may apply for a Vermont licence through the Fast Track Endorsement route (sos.vermont.gov/accountancy).
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Vermont?
| CPE requirement | Detail |
|---|---|
| Hours per biennial period | 80 hours |
| Annual minimum | 20 hours per year |
| Ethics (mandatory) | 4 hours |
| Accounting and auditing (mandatory) | 8 hours |
| Remaining hours | 68 hours in accounting-related subjects |
| Carryover | Up to 10 hours from one biennium to the next (not ethics or A&A hours) |
| Instructor credit | Preparation up to 2x contact hours; max 50% of renewal requirement (40 hours) |
| Published works credit | Max 25% of renewal requirement (20 hours) |
| 1 CPE hour equals | 50 minutes of instruction |
| University credit | 1 semester hour = 15 CPE hours; 1 quarter hour = 10 CPE hours |
| CPE records | 5 years |
| Renewal period | August 1 (even year) to July 31 (odd year) |
| Pro-rated first cycle | 40 hours if licensed at least 1 year but less than 2 years |
| New licensees (<1 year) | No CPE required |
Acceptable CPE subject areas include: accounting and auditing, taxation, management, information technology, ethics, mathematics and quantitative applications, economics, business law, functional fields of business, and specialised areas of industry. Subjects outside this list may be acceptable if the applicant can demonstrate they contribute to professional competence; the responsibility to demonstrate acceptability rests with the applicant.
Vermont allows up to 10 CPE hours to carry over from one biennial period to the next. The carryover cannot apply to the required 4 ethics hours or 8 accounting and auditing hours – those must be completed afresh each cycle.
FAQs
Not since 8 June 2026. H.588, signed by Gov. Phil Scott, added two alternatives to the 150-hour rule. Pathway 2 requires a post-baccalaureate degree with an accounting concentration and one year of experience.
Pathway 3 – the newly enacted option – requires a bachelor’s degree with an accounting concentration and two years of experience, without any additional credit hours beyond the bachelor’s degree. All three pathways require passing the full CPA exam and completing Vermont’s ethics course requirement.
Under Pathways 1 and 2, most candidates take 4-5 years for education, 6-18 months to pass all four exam sections, and 1 year of qualifying experience.
Under Pathway 3, education is shorter but experience doubles to 2 years. Vermont’s experience window is generous – experience earned up to 4 years before completing the exam counts, which means many candidates are accumulating qualifying hours before they sit.
The 8-hour ethics course and the Board’s requirement that all application documents be received within 6 months of submission are the most commonly missed timing requirements.
Yes – and H.588 significantly expanded mobility from 8 June 2026. Under the new individual mobility provision, any CPA with a valid licence from any US state can practise in Vermont without notice, fee, or registration.
CPAs relocating to Vermont as their principal place of business should apply for a Vermont licence. Those actively licensed in another state for 3 or more years can use Vermont’s Fast Track Endorsement for a streamlined route to a Vermont licence.
Vermont also issues licences by standard endorsement for those from substantially equivalent jurisdictions. Use the NASBA Mobility Tool to confirm practice privileges for Vermont CPAs in other states.
Vermont CPAs serve an economy centred on healthcare, government, education, agriculture, and a fast-growing outdoor recreation and tourism sector. Burlington is the dominant professional market, housing the state’s largest healthcare systems, financial services employers, and the main concentration of accounting firms. Montpelier provides steady state government demand.
The emergence of Vermont as a remote-work destination since 2020 has brought in professionals from higher-cost states, modestly expanding the private sector accounting market. Vermont’s cost of living and quality of life considerations are meaningful factors in comparing compensation with neighbouring New England states.
For detailed salary benchmarks, see our CPA salary guide.
No to both. No citizenship or residency requirement applies at either the exam or licensure stage, and no SSN is required to sit for the exam. Vermont accepts credential evaluations from NIES or any NACES member service, and accepts IQEX for professionals from countries with NASBA/AICPA mutual recognition agreements.
Note that transferring exam credit from another state into Vermont requires Vermont residence – this applies only to credit transfers, not to initial exam applications from Vermont.
For current requirements and application forms, visit the Vermont Board of Public Accountancy.
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