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  • Total Questions: 70
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What is the duration, language, and format of CPA Regulation Exam

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

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

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AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Federal Taxation of Property Transactions5–15%- Basis calculations
- Property disposition and recognition of gain/loss
Federal Taxation of Entities15–25%- Partnerships
- Estate and trust taxation basics
- C corporations taxation
- S corporations
Business Law20–30%- Contracts
- Business structure and regulation
- Agency
- Commercial transactions (UCC)
Ethics, Professional Responsibilities and Federal Tax Procedures15–25%- Ethical and professional responsibilities
- Federal tax procedures
Federal Taxation of Individuals15–25%- Individual tax computations
- Deductions and credits
- Gross income inclusions and exclusions

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