If your Vermont CPA license has already lapsed
What it actually takes to get a lapsed Vermont CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.
Tiered under 3 V.S.A. Sec127(d)(1): the normal $255 biennial renewal fee plus a reinstatement penalty of $100 flat (if reinstated within 30 days of expiration) or, if later, the renewal fee increased by $40 for each additional month late, capped at $1,500 -- total ranges roughly $355 to $1,755. The Board may waive/reduce the penalty for exceptional hardship, with an automatic exemption for active-duty military.
What triggers lapsed status: Licenses renew on a fixed biennial schedule (July 31 of odd-numbered years). Failing to return the completed renewal application and fee by that date causes automatic expiration, with no additional grace period described in the rules.
See Vermont's CPA license renewal deadline →