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AICPA CPA-Regulation exam : Certified Public Accountant CPA Regulation

CPA-Regulation Exam Simulator
  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Jul 26, 2026
  • Q & A: 70 Questions and Answers
  • AICPA CPA-Regulation Q&A - in .pdf

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For more info read reference:

REG Section Blueprint (effective July 1, 2019) CPA Exam Study Materials - aicpa

What is the duration, language, and format of CPA Regulation Exam

  • Length of Examination: 4 hours.
  • Number of Questions: 84 Questions ( comprises of 76 MCQs, 8 Task Based Simulations)
  • Language: English
  • Passing Score: 75 on scale of (0-99)
  • Type of Questions: This test format is multiple-choice questions (MCQs) , task-based simulations (TBSs)
  • Scoring weight: 50% MCQ's , 50% TBSs
  • Format of exam : Computer based exam .

Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx

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AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Federal Taxation of Entities23-33%- Tax-exempt organizations
- Partnerships and LLCs
- C corporations and S corporations
- Book-tax differences
- Gift, estate, and trust taxation
Topic 2: Business Law15-25%- Business structure legal characteristics
- Agency relationships and authority
- Uniform Commercial Code (UCC) articles
- Contract formation and performance
- Employment and federal business regulations
- Debtor-creditor relationships and bankruptcy
Topic 3: Ethics, Professional Responsibilities, and Federal Tax Procedures10-20%- Tax preparer penalties and due diligence
- Treasury Department Circular 230
- Federal tax audit and appeal procedures
- Ethics and responsibilities in tax practice
- Privileged communications and disclosure rules
Topic 4: Federal Taxation of Individuals22-32%- Filing status and dependency rules
- Loss limitations and carryovers
- Adjustments, deductions, and exemptions
- Gross income inclusions and exclusions
- Tax credits and alternative minimum tax
Topic 5: Federal Taxation of Property Transactions12-22%- Recognition of gains and losses
- Cost recovery: depreciation, amortization, depletion
- Capital vs ordinary asset classification
- Asset basis and holding periods
- Like-kind exchanges and involuntary conversions

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