AICPA Certified Public Accountant CPA Regulation : CPA-Regulation

  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Aug 14, 2026     Q & A: 70 Questions and Answers

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How much CPA Regulation Exam Cost

Exam fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.

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

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Topics of CPA Exam

Candidates must know the exam topics before they start of preparation. because it will really help them in hitting the core. Our CPA Regulation Exam exam dumps will include the following topics:

CPA Regulation (REG)

  • Business Law 10-20%
  • Federal Taxation of Individuals 15-25%
  • Ethics, Professional Responsibilities and Federal Tax Procedures 10-20%
  • Federal Taxation of Property Transactions 12-22%
  • Federal Taxation of Entities 28-38%

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.

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

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AICPA CPA-Regulation Exam Syllabus Topics:

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

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