Vt. Stat. Ann. tit. 11, § 871

The annual report required by 11A V.S.A. § 16.22 for each domestic professional corporation, and for each foreign professional corporation authorized to transact business in this State, must include a statement that all of its shareholders, not less than one-half of its directors, and all of its officers, other than its secretary and treasurer (if any), are qualified persons with respect to the corporation, except as provided in section 881 of this title.