• Vermont requires licenses for certified public accountants.calculatrice image by Jean-Michel POUGET from Fotolia.com
  
  Certified Public Accountants (CPAs) work in business and government positions such as chief financial officer, controller and tax consultants. To work as a CPA in Vermont, it is necessary to meet specific requirements and pass an examination. The state issues CPA licenses to those accountants who meet the requirements and demonstrate competency in accounting principles and practices.
  
  

License

• The state of Vermont requires Certified Public Accountants to be licensed by the state. Vermont prohibits any individual without a license from the state from using the title CPA, RPA, auditor or a title that implies the individual is a certified public accountant.
  
  Accountants must apply to the state for a license and meet the requirements to perform the duties of a certified public accountant, which include auditing, consulting and tax preparation.
  
  

Education

• The state of Vermont requires applicants for a Certified Public Accountant license to have a minimum of a bachelor's degree. The state requires that 30 hours of the applicant's education must be in accounting. Students currently enrolled in a bachelor's degree program may apply for a Vermont CPA license as long as the applicant will complete the program within 60 days after the application date.
  
  

Work Experience

• Applicants must have two years of work experience in public accounting to apply for a CPA license. The Board of Public Accountancy may consider other work experience as acceptable to meet the work requirements for a Certified Public Accountant license in the state. The governor of Vermont appoints the Board of Public Accountancy to administer accounting laws in the state.
  
  

Examination

• Applicants for a license in Vermont must pass the Uniform CPA Examination before the state will issue a license. The exam is a computer-based test administered by independent testing centers. The test consists of four sections. Applicants are allowed 18 months to complete all four sections before losing credit for previously passed sections. The sections on the test are regulation, financial accounting and reporting, business environment and concepts, auditing and attestation. Applicants must receive a passing grade of 75 percent on all examination sections.
  
  

Renewal

• Certified Public Accountants in Vermont must renew the CPA license every two years. Renewal applicants must complete 80 hours of continuing education in the two-year timeframe. At least eight hours of the continuing education must be in auditing and accounting. The Board of Public Accountancy in Vermont has determined suitable subject areas to meet the continuing education requirement. Examples of valid subjects include statistics, ethics, business management, economics, business law and marketing.