AICPA REG Exam Details & Actual Exam Questions
- Exam Code/Number: REG
- Exam Name/Title: CPA Regulation
- Certification Provider: AICPA
- Corresponding Certification: AICPA Certification
- Exam Questions: 70
- Updated On: Sep,01 2026
- Certification Level: Professional
AICPA CPA Regulation Exam Questions
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(45 Up Votes)AICPA REG Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Regulation |
| Exam Number: | REG |
| Available Languages: | English |
| Real Exam Qty: | 72 MCQs + 8 TBSs |
| Certificate Validity Period: | 30 months from passing first section |
| Related Certifications: | FAR ISC BAR AUD TCP |
| Exam Price: | $262.64 USD per section (varies by jurisdiction) |
| Passing Score: | 75 (scaled score 0-99) |
| Exam Duration: | 240 minutes |
| Exam Format: | Task-Based Simulations (TBS), Multiple Choice Questions (MCQ) |
| Recommended Training: | NASBA Candidate Bulletin AICPA CPA Exam Blueprints & Study Resources |
| 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:
| Section | Weight | Objectives |
|---|---|---|
| Business Law | 10-20% | - Agency relationships - Debtor-creditor relationships and bankruptcy - Contracts and UCC Article 2 - Secured transactions (UCC Article 9) - Business structure legal framework |
| Federal Taxation of Entities | 28-38% | - Partnerships and LLCs - Book-tax differences and distributions - Tax-exempt organizations - S Corporations - C Corporations |
| Federal Taxation of Individuals | 15-25% | - Pass-through entity income reporting - Gross income inclusions and exclusions - Filing status and exemptions - Adjustments, deductions, and credits - Loss limitations and tax computation |
| Federal Taxation of Property Transactions | 12-22% | - Basis and holding periods of assets - Recognition of gains and losses - Cost recovery, depreciation, and amortization - Capital vs ordinary asset classification - Like-kind exchanges and involuntary conversions |
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Treasury Department Circular 230 rules - Tax preparer penalties and due diligence - Licensing and disciplinary systems - Ethics and responsibilities in tax practice - IRS audit, appeals, and collection procedures |
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