Vermont CPA CPE Requirements 2026: 80 Hours Every Two Years

Vermont CPAs must complete 80 hours of CPE in each two-year renewal period, including at least four hours of ethics and eight hours in accounting and auditing. The biennial renewal date is July 31 of odd-numbered years, so the next one is July 31, 2027. This guide explains Rule 9 of the Board administrative rules, the carryover limit and the first-renewal rule, and notes that the rules we read are dated 2014. For a comparison across states see our CPA CPE requirements guide.

Vermont CPE requirements at a glance

The two-year period

Vermont licenses renew on July 31 of odd-numbered years. The period is the two years ending on the renewal date, so the current one is roughly August 1, 2025 to July 31, 2027; that start date is inferred from the cycle and is not stated in the rule. The renewal fee is $255 according to the Secretary of State schedule, and the renewal window opens six weeks before expiry. There is no annual minimum for regular renewal, although the statute lets the rules require up to 40 hours a year.

Ethics and accounting hours

At least four hours must be in ethics for accountants (Rule 9.1(e)), and at least eight in accounting and auditing (Rule 9.1(f)). The Board renewal instructions, dated February 2026, describe the remaining 68 hours as accounting-related matters, and Rule 9.2(b) lists ten acceptable subject areas without a technical or non-technical split. We found no requirement that the ethics be Vermont-specific or Board-approved. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Carryover

Up to 10 hours can carry over from one two-year period into the next under Rule 9.1(d). They cannot be used for the required ethics or accounting and auditing hours.

First renewal and new licensees

A licensee who has held the license for at least one full year but not the full two-year cycle needs 40 hours, and the February 2026 renewal instructions agree. An initial license issued 90 days or less before the renewal date runs through the next full two-year period, under the Office of Professional Regulation 90-day policy. A license issued more than 90 days before the renewal date must renew at the upcoming date, with the 40-hour rule applying.

Caps and credit

Instructors can claim preparation of up to twice contact hours, with preparation and teaching together capped at 50 percent of the requirement, and credit is claimable once unless the program changed substantially. Authoring is capped at 25 percent, with more at the Board discretion. Self-study has no percentage cap but needs proof of completion. College courses count 15 hours per semester hour and 10 per quarter hour, for credit or non-credit courses, and credit is awarded in whole hours with a 50-minute minimum. The rules do not address nano-learning.

Sponsors and records

Rule 9.2(a) refers to the NASBA National Registry of CPE Sponsors or similar standards set by the Board, and Rule 9.2(c)(1) accepts national, state and local accounting organizations. The AICPA is not named in the rules, but the renewal instructions accept an AICPA transcript. Our explainer on what NASBA does describes the registry. Keep a record for five years after completing a program. A signed completion statement goes in with your renewal, and the Board verifies a sample at random.

Lapsed licenses and hardship

For a lapsed license, you complete the hours for the lapsed two-year period immediately before applying (Rule 9.1(c)), and reinstatement follows on meeting renewal requirements and paying fees. After more than ten years a new application is required. We found no inactive status. The only exceptions are discretionary hardship exceptions under Rule 8.3 for health, military service, foreign residence or other good cause.

Planning your hours

Because renewal is only every two years, it is easy to leave the 80 hours until the final months. A plan of about 40 hours a year, with the four ethics hours done in the first year, avoids a rush before July 31, 2027. For a comparison across states see our complete guide to CPE for CPAs.

What we could not confirm

The administrative rules we read carry an effective date of June 1, 2014, and the Board page does not say whether they are the current version; we found no newer rulemaking. We did not confirm the exact wording of Rule 9.1(a) on when the period starts. H.588 became Act 119 of 2026, which adds new education and experience combinations for accountant licensure; its official summary does not mention CPE.

Frequently asked questions

How many CPE hours do Vermont CPAs need?

80 hours per two-year period.

When is the next Vermont renewal?

July 31, 2027.

How many ethics hours are required?

At least four, plus eight hours in accounting and auditing.

Can I carry hours forward?

Yes, up to 10 hours, but not for the ethics or accounting and auditing hours.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Vermont Board of Accountancy administrative rules (effective June 1, 2014), the February 2026 renewal instructions and the Secretary of State accountancy pages (sos.vermont.gov), checked October 2026.