state eligibility guide
Vermont CPA exam requirements
Vermont requires 120 semester hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- No completed degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: No completed degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: Not confirmed in the current official sources
- Business coursework: Not confirmed in the current official sources
- Accreditation: Credits must be from an accredited or Board-recognized institution.
Required accounting subjects
- Financial and managerial accounting
- Auditing
- United States taxation
Required business subjects
- United States business law
Other required coursework
- 30 combined semester hours in accounting and business, including 6 hours of financial and/or managerial accounting, 3 hours of auditing, 3 hours of U.S. taxation, and 3 hours of U.S. business law
The 30-hour requirement is one combined accounting-and-business block, not 30 accounting hours plus 30 business hours. Commercial CPA-review courses do not count.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Completed CPA Portal application
- Enrollment confirmation when courses are in progress
Only one examination section may be selected per section application.
Published exam fees
- Education evaluation application: $96.00 Charged once for a first-time candidate.
- Exam section application: $96.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Sit before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Days before graduation: 60 days
- Final transcript deadline: Within 120 days after application
Courses may be in progress if completed within 60 days of application. Scores may be withheld or eligibility affected if the final transcript is not received within the required period.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NIES is not specifically required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
- NACES-member evaluation service
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
NASBA advises candidates to apply only for a section they are ready to take within the next six months.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: Experience is required
- Ethics exam: Required
- Alternative pathway: adopted and effective
Published licensure pathways
- Post-baccalaureate degree with an accounting concentration plus one year of public-accounting experience. Effective 2026-06-08.
- Baccalaureate degree and at least 150 semester hours with the required coursework plus one year of public-accounting experience. Effective 2026-06-08.
- Baccalaureate degree with an accounting concentration plus two years of public-accounting experience. Effective 2026-06-08.
Traditional licensure comparison only.
Special rules and recent changes
- The 30-hour accounting/business concentration is a combined requirement.
Official sources used
- Vermont CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- Act 119 — Vermont General Assembly (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.