Vermont CPA Requirements 2027
Use reviewed exam rules and retain the licensing evidence date. Build your 2027 application and study plan from dated official evidence.
Licensing evidence retains its review date. The exam section was reviewed September 15, 2026.
Checkpoint 1
Can I take the exam?
120 + 30
Vermont exam entry uses 120 total credits and a 30-credit accounting/business combination with specified subject minimums.
Check exam entryCheckpoint 2
Can I obtain the license?
The earlier August 24 review recorded three Act 119 licensing combinations. Those dated findings are retained here; the September review could not complete a fresh readable check of the act.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesYour 2027 application roadmap
Use reviewed exam rules and retain the licensing evidence date
Use the newly checked exam requirements for 2027 preparation and the explicitly dated August licensing evidence until the act and current rules can be confirmed.
Before applying
Check Vermont exam entry and map your transcript. 120 + 30
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your Vermont license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: The combined total does not replace the required subject minimums. Resolve the exam subject gap with the evaluator, and obtain current board confirmation for the licensing path before planning around the retained August findings.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | Vermont exam entry uses 120 total credits and a 30-credit accounting/business combination with specified subject minimums. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | The earlier August 24 review recorded three Act 119 licensing combinations. Those dated findings are retained here; the September review could not complete a fresh readable check of the act. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | The Act 119 PDF could not be freshly read in September. Licensing claims retain August 24, 2026 as their review date. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission to sit
Vermont CPA Exam eligibility
Vermont exam entry uses 120 total credits and a 30-credit accounting/business combination with specified subject minimums.
- The combination includes six credits in financial/managerial accounting excluding introductory accounting, plus three each in auditing, U.S. tax, and U.S. business law.
- Applicants using the enrolled-student certificate process must satisfy its course-completion and final-transcript deadlines.
Map your transcript
Vermont accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 6 financial/managerial; 3 audit; 3 U.S. tax | 3 U.S. business law within the 30-credit combined basket | 120 total credits; specified subjects are minimums within the basket |
| 150-credit license route, August review | 42 accounting/audit/related credits | Within the specified related-subject treatment | Retained licensing evidence dated August 24, 2026 |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Vermont CPA license pathways
The earlier August 24 review recorded three Act 119 licensing combinations. Those dated findings are retained here; the September review could not complete a fresh readable check of the act.
| Route / availability | Education | Experience |
|---|---|---|
| Post-baccalaureate route, August review | Post-baccalaureate degree with accounting concentration or equivalent | 1 year of public-accounting experience |
| 150-credit route, August review | Bachelor’s degree; 150 total credits and 42 specified subject credits | 1 year of public-accounting experience |
| Bachelor’s route, August review | Bachelor’s degree with accounting concentration or equivalent | 2 years of public-accounting experience |
- The 150-credit route includes a bachelor’s degree and at least 42 credits in accounting, auditing, and related subjects.
- The earlier review identifies public-accounting experience for these combinations. Confirm the current act and board instructions before relying on them for a new licensing application.
Dates that affect your decision
Planning for Vermont CPA requirements in 2027
Use the newly checked exam requirements for 2027 preparation and the explicitly dated August licensing evidence until the act and current rules can be confirmed.
August 24, 2026
Confirmation neededRetained licensing review
Act 119 could not be freshly read during the September review. The older HTML statute index covers the 2025 session and cannot substitute for the 2026 act.
Worked planning example
30 combined credits with missing U.S. tax
Illustrative candidate scenario, not an eligibility determination.
Starting point
Your accounting and business courses total 30 credits, but none clearly meets the three-credit U.S. taxation minimum.
What the rules mean
The combined total does not replace the required subject minimums.
Next action
Resolve the exam subject gap with the evaluator, and obtain current board confirmation for the licensing path before planning around the retained August findings.
From education to an appointment
How to apply and prepare in Vermont
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this Vermont guide exists
Turn Vermont's 120-hour rule into an exact transcript decision
Purpose evidence
NASBA Vermont CPA Exam requirementsMap the 30-credit exam subject requirements and CPAES application sequence. The licensing outline retains its August 24, 2026 evidence date pending a fresh Act 119 check.
Official evidence for this route
NASBA Vermont CPA Exam requirementsVermont Act 119 as enactedWhat to have ready
Transcript mapped to Vermont's 120-hour total and 30-hour subject matrix
Enrollment timing and required completion deadlines when applying conditionally
Official transcripts and any required international education evaluation
CPAES application, selected sections, and NTS deadline when issued
- 1
Count total hours and test every required subject inside the 30-hour bucket.
- 2
Use the conditional timing path only when both deadlines are realistic.
- 3
Apply through CPAES and use Act 119 for the later license decision.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: CPA Examination Services through the NASBA CPA Portal. CPAES evaluates Vermont exam eligibility, then accepts a separate application for one exam section and provides the NTS in the candidate portal.
- 1
Build the subject matrix
Count 120 total hours, 30 accounting and business hours, 6 nonintroductory financial or managerial accounting hours, and 3 hours in each named subject.
- 2
Check enrollment timing
If coursework is still in progress, verify the 60-day course-completion and 120-day final-transcript deadlines before using the certificate process.
- 3
Submit the eligibility file
Create the NASBA CPA Portal account, submit the Vermont Eligibility Evaluation Application, and provide every required transcript or evaluation to CPAES.
- 4
Apply for one section
After CPAES confirms eligibility, apply only for the section you are ready to take, pay the current $96 application charge plus $268.59 examination charge, and retrieve the NTS from the portal.
- 5
Schedule with Prometric
Use the valid NTS to book the appointment directly with Prometric and keep the appointment and education records together.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: The 120-hour total, 30-hour bucket, and every subject minimum are complete, or official enrollment evidence shows remaining courses will finish within 60 days and the final transcript will arrive within 120 days after CPAES receives the application.
Do: Submit the CPAES eligibility application with the required official records and, when education is in progress, the Certificate of Enrollment or an official transcript listing in-progress courses.
Then verify: After eligibility, track the final-transcript deadline, apply for one ready section, and verify the NTS before scheduling Prometric.
Plan Y
If: An education gap is not covered by qualifying enrollment evidence, or either the 60-day or 120-day conditional deadline is unsafe.
Do: Do not pay yet. Complete the exact gap or wait until a Certificate of Enrollment or in-progress transcript can support both deadlines.
Then verify: Re-run the subject matrix, then keep the Act 119 license paths separate from exam entry.
Keep every owner in its lane
Who decides each part of the Vermont candidate journey
Vermont Board of Public Accountancy
Sets Vermont qualification rules and grants the later Vermont CPA credential under current law.
Not responsible for: It does not operate the CPAES candidate application or provide CPA Exam study practice.
CPA Examination Services and NASBA
Evaluate the exam application, collect education records, provide the NTS, and maintain the candidate portal.
Not responsible for: They do not grant the Vermont license, and an older license summary cannot override Act 119.
Prometric
Books and administers the CPA Exam appointment tied to a valid NTS.
Not responsible for: It does not evaluate Vermont coursework, issue the NTS, or grant a license.
CPAPass
Supports section planning and reviewed CPA Exam practice after the official eligibility decision.
Not responsible for: It cannot evaluate transcripts, decide Vermont eligibility, submit the CPAES application, issue an NTS, schedule Prometric, release scores, or grant a license.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
Vermont CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- How should I plan for Vermont CPA requirements in 2027?
- Use the newly checked exam requirements for 2027 preparation and the explicitly dated August licensing evidence until the act and current rules can be confirmed.
- What education should a 2027 Vermont CPA Exam candidate check?
- Based on the September 15, 2026 source review: Vermont exam entry uses 120 total credits and a 30-credit accounting/business combination with specified subject minimums. The combination includes six credits in financial/managerial accounting excluding introductory accounting, plus three each in auditing, U.S. tax, and U.S. business law. Applicants using the enrolled-student certificate process must satisfy its course-completion and final-transcript deadlines.
- Which Vermont CPA license paths should I compare for 2027?
- The earlier August 24 review recorded three Act 119 licensing combinations. Those dated findings are retained here; the September review could not complete a fresh readable check of the act. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 Vermont guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Use reviewed exam rules and retain the licensing evidence date. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a Vermont application?
- The Act 119 PDF could not be freshly read in September. Licensing claims retain August 24, 2026 as their review date.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
Evidence and review dates
Official Vermont requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.