AICPA CPA-Regulation : Certified Public Accountant CPA Regulation

CPA-Regulation real exams

Exam Code: CPA-Regulation

Exam Name: Certified Public Accountant CPA Regulation

Updated: Sep 12, 2026

Q & A: 70 Questions and Answers

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About AICPA CPA-Regulation Exam Free Dumps

CPA Regulation Certification Path

There is no such prerequisite, anyone can go ahead and write Global Professional Human Resource certification just they need to fulfill the eligibility criteria.

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

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

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

Who should take the CPA Regulation Exam

The Regulation (REG) section of the CPA Exam tests a CPA candidate's knowledge and skill level on federal taxation, business law, business ethics and professional and legal responsibilities. In order to take an CPA Exam, anyone who is interested in making their career in business management then they can go ahead and appear to all the 4 segments of this exam.

All the candidates appearing exam must have security number.

CPA exam is excellent opportunity for all below professionals to validate their skills in accountancy. As this exam is administered by the AICPA, which is the world's largest accounting body.

  • ICWA
  • LLB
  • MBA (Finance)
  • Chartered Accountant
  • M.com and Commerce Graduates who aspire for an International Certification.
  • CS

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Preparation of certification exams could be covered with two resource types . The first one are the study guides, reference books and study forums that are elaborated and appropriate for building information from ground up. Apart from them video tutorials and lectures are a good option to ease the pain of through study and are relatively make the study process more interesting nonetheless these demand time and concentration from the learner. Smart candidates who wish to create a solid foundation altogether examination topics and connected technologies typically mix video lectures with study guides to reap the advantages of each but practice exams or practice exam engines is one important study tool which goes typically unnoted by most candidates. Practice exams are designed with our experts to make exam prospects test their knowledge on skills attained in course, as well as prospects become comfortable and familiar with the real exam environment. Statistics have indicated exam anxiety plays much bigger role of students failure in exam than the fear of the unknown. FreePdfDump expert team recommends preparing some notes on these topics along with it don't forget to practice CPA Exam exam dumps which had been written by our expert team, each of these can assist you loads to clear this exam with excellent marks.

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AICPA CPA-Regulation Exam Syllabus Topics:

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

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