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Last Updated: Oct 12, 2026

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AICPA CPA-Regulation Exam Overview:

Certification Vendor:AICPA
Exam Name:Uniform CPA Examination - Regulation (REG)
Exam Number:CPA-REG
Exam Price:$262.64 USD per section (jurisdiction-specific)
Related Certifications:Financial Accounting and Reporting (FAR)
Auditing and Attestation (AUD)
Tax Compliance and Planning (TCP)
Business Analysis and Reporting (BAR)
Information Systems and Controls (ISC)
Exam Format:Task-Based Simulations (TBS), Multiple-Choice Questions (MCQs)
Exam Duration:240 minutes
Certificate Validity Period:18-30 months (varies by jurisdiction)
Passing Score:75 (scaled score, 0-99 scale)
Real Exam Qty:72-76
Available Languages:English
Recommended Training:AICPA CPA Exam Resources
NASBA Official Guides
Exam Registration:NASBA Candidate Portal
Prometric Scheduling
Sample Questions: DOWNLOAD DEMO
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:

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

Before You Book the AICPA CPA-Regulation Exam

Bachelor's degree + 150 semester credit hours; eligibility determined by state board of accountancy Vendor eligibility rules do evolve, so double-check on the official page (official CPA-Regulation exam page) before you pay the fee.

Yes:

Official courses and our practice set complement each other: learn the theory there, then pressure-test it with the 70 practice questions for the AICPA Certified Public Accountant CPA Regulation.

Files first: as an online product, the AICPA Certified Public Accountant CPA Regulation material is obtainable immediately after ordering — an automatic email lands in your mailbox within a minute, with unlimited installations and 24/7 help if nothing shows up within 2 hours. Failure is covered too: take the corresponding CPA-Regulation exam within 60 days of purchase, and if you don't pass, submit a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam for a full refund processed within 7 days. Exclusions apply — exams within 3 days of purchase, candidate names that don't match the payer, and free or expired products. A free exchange for two equal-value products is the alternative.

Plan on $262.64 USD per section (jurisdiction-specific) per attempt and 75 (scaled score, 0-99 scale) as the pass mark. Since every retake bills again, rehearse with the 70 practice questions from Exam4Docs first — accurate preparation is cheaper than a second registration.

The AICPA Certified Public Accountant CPA Regulation blueprint covers 5 domains — including Federal Taxation of Individuals (22-32%), Federal Taxation of Property Transactions (12-22%), Business Law (15-25%). Treat the weightings as your study budget: heavy domains get heavy hours. The complete outline above lists every subtopic.

240 minutes, 72-76 questions. Build pace by practicing in short bursts on the Exam4Docs APP, then graduate to full timed simulations in the software engine before test day.

Yes — although online products can't be touched, we offer free demos before you really choose. Download the AICPA Certified Public Accountant CPA Regulation trial, judge the question quality yourself, and remember every purchase includes 365 days of free updates (renewable at half price after that).

The AICPA Certified Public Accountant CPA Regulation is AICPA's exam for the Certified Public Accountant (CPA) certification, at the Professional level — formal proof of professional ability that employers can verify. 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).

Use 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, so select the option that fits you when booking.

AICPA Certified Public Accountant CPA Regulation Sample Questions:

Question #1

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. Claimed as an itemized deduction to the extent exceeding 2% of adjusted gross income.
  • B. Deducted from gross income in arriving at adjusted gross income.
  • C. Included in taxable income without a corresponding offset against other income.
  • D. Claimed in full as an itemized deduction.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #2

For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:

  • A. Date of delivery of stock certificate.
  • B. Settlement date.
  • C. Trade date.
  • D. Date of receipt of cash proceeds.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #3

Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
During 1994, the Moores received a $2,500 federal tax refund and a $1,250 state tax refund for 1993 overpayments. In 1993, the Moores were not subject to the alternative minimum tax and were not entitled to any credit against income tax. The Moores' 1993 adjusted gross income was $80,000 and itemized deductions were $1,450 in excess of the standard deduction. The state tax deduction for
1993 was $2,000.

  • A. $10,000
  • B. $25,000
  • C. $2,500
  • D. $1,000
  • E. $2,000
  • F. $3,000
  • G. $900
  • H. $50,000
  • I. $75,000
  • J. $55,000
  • K. $1,500
  • L. $0
  • M. $1,300
  • N. $500
  • O. $1,250
Reveal Solution  Discussion  0

Correct Answer: O  🗳️

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Question #4

Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for
$2,500. The cabin was used personally by Barkley for three months and left vacant for the rest of the year. Expenses for the cabin were as follows:
Real estate taxes $1,000
Maintenance and utilities $2,000
How much rental income (loss) is included in Barkley's adjusted gross income?

  • A. $(500)
  • B. $(1,500)
  • C. $0
  • D. $500
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #5

A cash basis taxpayer should report gross income:

  • A. Only for the year in which income is actually received in cash.
  • B. For the year in which income is either actually or constructively received in cash only.
  • C. Only for the year in which income is actually received whether in cash or in property.
  • D. For the year in which income is either actually or constructively received, whether in cash or in property.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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