AICPA REG Exam Information and Actual Questions

  • Exam Code/Number: REG
  • Exam Name/Title: CPA Regulation
  • Certification Provider: AICPA
  • Corresponding Certification: AICPA Certification
  • Exam Questions: 70
  • Updated On: Sep 14, 2026

REG
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AICPA
REG Exam
CPA Regulation

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AICPA REG Exam Overview:

Certification Vendor:AICPA
Exam Name:Regulation
Exam Number:REG
Exam Price:$262.64 USD per section (varies by jurisdiction)
Certificate Validity Period:30 months from passing first section
Exam Duration:240 minutes
Passing Score:75 (scaled score 0-99)
Exam Format:Multiple Choice Questions (MCQ), Task-Based Simulations (TBS)
Related Certifications:AUD
TCP
BAR
FAR
ISC
Real Exam Qty:72 MCQs + 8 TBSs
Available Languages:English
Recommended Training:AICPA CPA Exam Blueprints & Study Resources
NASBA Candidate Bulletin
Exam Registration:NASBA CPA Exam Services
AICPA CPA Exam Registration
Sample Questions:AICPA REG Sample Questions
Exam Way:Computer-based testing at Prometric test centers; online proctoring not available
Pre Condition:Bachelor's degree + 120–150 semester credits (varies by state board); minimum accounting/business coursework required
Official Syllabus URL:https://us.aicpa.org/becomeacpa/cpaexam/exam-content-blueprints

AICPA REG Exam Syllabus Topics:

SectionWeightObjectives
Federal Taxation of Individuals15-25%- Gross income inclusions and exclusions
- Adjustments, deductions, and credits
- Loss limitations and tax computation
- Pass-through entity income reporting
- Filing status and exemptions
Federal Taxation of Entities28-38%- Book-tax differences and distributions
- C Corporations
- Partnerships and LLCs
- Tax-exempt organizations
- S Corporations
Business Law10-20%- Agency relationships
- Contracts and UCC Article 2
- Business structure legal framework
- Secured transactions (UCC Article 9)
- Debtor-creditor relationships and bankruptcy
Ethics, Professional Responsibilities, and Federal Tax Procedures10-20%- IRS audit, appeals, and collection procedures
- Tax preparer penalties and due diligence
- Ethics and responsibilities in tax practice
- Licensing and disciplinary systems
- Treasury Department Circular 230 rules
Federal Taxation of Property Transactions12-22%- Recognition of gains and losses
- Cost recovery, depreciation, and amortization
- Capital vs ordinary asset classification
- Basis and holding periods of assets
- Like-kind exchanges and involuntary conversions


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