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AICPA CPA-Regulation Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Uniform CPA Examination - Regulation (REG) |
| Exam Number: | CPA-REG |
| Related Certifications: | Business Analysis and Reporting (BAR) Financial Accounting and Reporting (FAR) Information Systems and Controls (ISC) Tax Compliance and Planning (TCP) Auditing and Attestation (AUD) |
| Certificate Validity Period: | 18-30 months (varies by jurisdiction) |
| Exam Duration: | 240 minutes |
| Passing Score: | 75 (scaled score, 0-99 scale) |
| Exam Price: | $262.64 USD per section (jurisdiction-specific) |
| Available Languages: | English |
| Exam Format: | Task-Based Simulations (TBS), Multiple-Choice Questions (MCQs) |
| Real Exam Qty: | 72-76 |
| Recommended Training: | NASBA Official Guides AICPA CPA Exam Resources |
| Exam Registration: | NASBA Candidate Portal Prometric Scheduling |
| Sample Questions: |  |
| Exam Way: | Computer-based testing at Prometric test centers; continuous testing year-round |
| Pre Condition: | Bachelor's degree + 150 semester credit hours; eligibility determined by state board of accountancy |
| Official Syllabus URL: | https://us.aicpa.org/becomeacpa/cpaexam/examinationcontent |
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Federal Taxation of Individuals | 22-32% | - Loss limitations and carryovers - Adjustments, deductions, and exemptions - Filing status and dependency rules - Gross income inclusions and exclusions - Tax credits and alternative minimum tax |
| Topic 2: Business Law | 15-25% | - Agency relationships and authority - Business structure legal characteristics - Uniform Commercial Code (UCC) articles - Contract formation and performance - Debtor-creditor relationships and bankruptcy - Employment and federal business regulations |
| Topic 3: Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Ethics and responsibilities in tax practice - Treasury Department Circular 230 - Privileged communications and disclosure rules - Tax preparer penalties and due diligence - Federal tax audit and appeal procedures |
| Topic 4: Federal Taxation of Entities | 23-33% | - Tax-exempt organizations - Gift, estate, and trust taxation - C corporations and S corporations - Partnerships and LLCs - Book-tax differences |
| Topic 5: Federal Taxation of Property Transactions | 12-22% | - Asset basis and holding periods - Capital vs ordinary asset classification - Cost recovery: depreciation, amortization, depletion - Recognition of gains and losses - Like-kind exchanges and involuntary conversions |
CPA-Regulation Exam FAQ — Stand Out
Bachelor's degree + 150 semester credit hours; eligibility determined by state board of accountancy Eligibility rules change over time, so verify the current requirements on the official page (official CPA-Regulation exam page) before registering.
Yes — enter your email address and download the free AICPA Certified Public Accountant CPA Regulation exam cram pdf for reference; your information stays secret and safe, and we never send advertisement without permission. Purchases include a one-year service warranty: 365 days of updates, renew afterward at 50% off.
240 minutes for 72-76 questions. Practice in the Test4Cram soft or online version until testing feels casual — simulation removes the nerves.
Yes:
After any course, stay efficient with the 70 practice questions for the AICPA Certified Public Accountant CPA Regulation — every answer expert-verified.
Soon after purchasing you can download the complete AICPA Certified Public Accountant CPA Regulation material — even on official holidays: the automatic email arrives within about a minute, and our 7*24 service replies within two hours if anything goes wrong. If you fail the corresponding CPA-Regulation exam within 60 days of purchase, we refund in full: send a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam, processed within 7 days. Excluded: exams within 3 days of purchase, candidate names that don't match the payer, and free or expired products. Or exchange for two equal-value products free.
The AICPA Certified Public Accountant CPA Regulation is AICPA's certification exam for Certified Public Accountant (CPA), at the Professional level. When a good opportunity appears, the certified hold the vital advantages. Related credentials include Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).
Through the vendor's official registration channels:
The AICPA Certified Public Accountant CPA Regulation is delivered Computer-based testing at Prometric test centers; continuous testing year-round — pick the arrangement that suits you when booking.
$262.64 USD per section (jurisdiction-specific) per attempt, 75 (scaled score, 0-99 scale) to pass. Fail and you pay twice or more — save time and money with the 70 practice questions for the CPA-Regulation exam at Test4Cram.
The AICPA Certified Public Accountant CPA Regulation blueprint spans 5 domains — including Federal Taxation of Entities (23-33%), Federal Taxation of Individuals (22-32%), Business Law (15-25%). A cram sheet with direction beats aimless reading; the complete outline above lists every subtopic.
AICPA Certified Public Accountant CPA Regulation Sample Questions:
The uniform capitalization method must be used by:
I. Manufacturers of tangible personal property.
II. Retailers of personal property with $2 million dollars in average annual gross receipts for the 3 preceding years.
- A. I only.
- B. Both I and II.
- C. Neither I nor II.
- D. II only.
Correct Answer: A 🗳️
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On February 1, 1993, Hall learned that he was bequeathed 500 shares of common stock under his father's will. Hall's father had paid $2,500 for the stock in 1990. Fair market value of the stock on February 1, 1993, the date of his father's death, was $4,000 and had increased to $5,500 six months later. The executor of the estate elected the alternate valuation date for estate tax purposes. Hall sold the stock for $4,500 on June 1, 1993, the date that the executor distributed the stock to him.
How much income should Hall include in his 1993 individual income tax return for the inheritance of the 500 shares of stock, which he received from his father's estate?
- A. $2,500
- B. $0
- C. $5,500
- D. $4,000
Correct Answer: B 🗳️
Explanation: Only visible for Test4Cram members. You can sign-up / login (it's free).
Freeman, a single individual, reported the following income in the current year:
Guaranteed payment from services rendered to a partnership $50,000
Ordinary income from a S corporation $20,000
What amount of Freeman's income is subject to self-employment tax?
- A. $0
- B. $20,000
- C. $70,000
- D. $50,000
Correct Answer: D 🗳️
Explanation: Only visible for Test4Cram members. You can sign-up / login (it's free).
Cobb, an unmarried individual, had an adjusted gross income of $200,000 in 1990 before any IRA deduction, taxable social security benefits, or passive activity losses. Cobb incurred a loss of $30,000 in 1990 from rental real estate in which he actively participated. What amount of loss attributable to this rental real estate can be used in 1990 as an offset against income from nonpassive sources?
- A. $0
- B. $30,000
- C. $25,000
- D. $12,500
Correct Answer: A 🗳️
Explanation: Only visible for Test4Cram members. You can sign-up / login (it's free).
Dale received $1,000 in 1990 for jury duty. In exchange for regular compensation from her employer during the period of jury service, Dale was required to remit the entire $1,000 to her employer in
1990. In Dale's 1990 income tax return, the $1,000 jury duty fee should be:
- A. Deducted from gross income in arriving at adjusted gross income.
- B. Claimed in full as an itemized deduction.
- C. Claimed as an itemized deduction to the extent exceeding 2% of adjusted gross income.
- D. Included in taxable income without a corresponding offset against other income.
Correct Answer: A 🗳️
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