Exam Name: Certified Public Accountant CPA Regulation
Certification Provider: AICPA
Corresponding Certification: AICPA Certification
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Updated: Sep 25, 2026
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AICPA CPA-Regulation Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Uniform CPA Examination - Regulation (REG) |
| Exam Number: | CPA-REG |
| Passing Score: | 75 |
| Available Languages: | English |
| Exam Format: | Task-Based Simulations (TBS), Computer-Based Exam, Multiple-Choice Questions (MCQ) |
| Exam Duration: | 240 minutes |
| Related Certifications: | Certified Public Accountant (CPA) |
| Exam Price: | Varies by U.S. jurisdiction |
| Real Exam Qty: | 80 (72 Multiple-Choice Questions and 8 Task-Based Simulations) |
| Certificate Validity Period: | Exam credit validity determined by state board (commonly 30 months from first passed section) |
| Sample Questions: | AICPA CPA-Regulation Sample Questions |
| Exam Way: | Computer-based exam delivered at Prometric test centers. |
| Pre Condition: | Eligibility requirements vary by state board of accountancy. Candidates must meet jurisdiction-specific education and application requirements before sitting for the CPA Exam. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/article/learn-what-is-tested-on-the-cpa-exam |
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Federal Taxation of Entities | 23-33% | - Trusts and Estates - C Corporations - Limited Liability Companies - S Corporations - Partnerships - Entity Tax Compliance |
| Topic 2: Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Legal Duties and Responsibilities - Ethics and Professional Responsibilities - Federal Tax Procedures |
| Topic 3: Business Law | 15-25% | - Business Structure - Federal Securities Regulation - Agency - Debtor-Creditor Relationships - Contracts |
| Topic 4: Federal Taxation of Property Transactions | 5-15% | - Like-Kind Exchanges and Involuntary Conversions - Gains and Losses - Property Tax Basis and Cost Recovery |
| Topic 5: Federal Taxation of Individuals | 22-32% | - Individual Tax Computation - Deductions - Tax Credits - Gross Income - Property Transactions |
CPA-Regulation Exam FAQ: Straight Answers
AICPA recommends these training resources for the AICPA Certified Public Accountant CPA Regulation exam:
Follow the training with steady self-testing — the 70 practice questions from Pass4Leader help you apply theory and fill any gaps the training leaves.
The official AICPA Certified Public Accountant CPA Regulation outline defines 5 domains. The leading three are Business Law (15-25%), Federal Taxation of Property Transactions (5-15%), and Federal Taxation of Entities (23-33%). The full list is in the topics section above, and Pass4Leader's 70 practice questions cover each one.
Computer-based exam delivered at Prometric test centers. Register for the AICPA Certified Public Accountant CPA Regulation exam through these official channels:
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The AICPA Certified Public Accountant CPA Regulation exam contains 80 (72 Multiple-Choice Questions and 8 Task-Based Simulations) to complete within 240 minutes. Timed simulation in the Pass4Leader Desktop Test Engine teaches that rhythm before exam day does.
Pass4Leader issues a full refund if you take the AICPA Certified Public Accountant CPA Regulation exam within 60 days of purchase and do not pass. The policy does not apply if the exam is taken within 3 days of purchase, if the exam was never actually taken, or to free materials or expired orders, and the candidate name must match the payer name. Submit a scan of your enrollment slip and the official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Alternatively, exchange for two free exam products of equal value and keep your original update service. Orders arrive by email within 1 minute — contact support if nothing arrives within 2 hours.
The CPA-Regulation exam is a AICPA certification exam validating the AICPA Certified Public Accountant CPA Regulation syllabus shown above. It belongs to these credential paths: Certified Public Accountant (CPA). Candidates in 2026 prepare for it with Pass4Leader's 70 practice questions, available as a printable PDF, a Windows Desktop Test Engine, and an Online Test Engine — three versions of the same materials.
Eligibility requirements vary by state board of accountancy. Candidates must meet jurisdiction-specific education and application requirements before sitting for the CPA Exam. Since requirements change over time, confirm the latest on the official AICPA exam page before scheduling.
The AICPA Certified Public Accountant CPA Regulation exam requires 75 to pass, and registration costs Varies by U.S. jurisdiction. A failed attempt means paying the same fee again — a readiness check with the Pass4Leader engines before booking is the cheaper option.
Three versions of the same study materials: a printable, expert-prepared PDF with free demo download and instant access; a Desktop Test Engine for Windows with customizable simulation and timed modes that works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. All 70 practice questions are identical across versions. Every purchase includes 365 days of free updates, a 50% renewal discount afterward, and unlimited computer installations.
AICPA Certified Public Accountant CPA Regulation Sample Questions:
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
The Moores received $8,400 in gross receipts from their rental property during 1994. The expenses for the residential rental property were:
- A. $75,000
- B. $500
- C. $900
- D. $2,500
- E. $2,000
- F. $1,300
- G. $10,000
- H. $25,000
- I. $3,000
- J. $50,000
- K. $0
- L. $1,000
- M. $1,250
- N. $1,500
- O. $55,000
Correct Answer: D 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
Smith made a gift of property to Thompson. Smith's basis in the property was $1,200. The fair market value at the time of the gift was $1,400. Thompson sold the property for $2,500. What was the amount of Thompson's gain on the disposition?
- A. $2,500
- B. $1,300
- C. $1,100
- D. $0
Correct Answer: B 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
Hall, a divorced person and custodian of her 12-year old child, filed her 1990 federal income tax return as head of a household. She submitted the following information to the CPA who prepared her
1990 return:
* The divorce agreement, executed in 1983, provides for Hall to receive $3,000 per month, of which
$600 is designated as child support. After the child reaches 18, the monthly payments are to be reduced to $2,400 and are to continue until remarriage or death. However, for the year 1990, Hall received a total of only $5,000 from her former husband. Hall paid an attorney $2,000 in 1990 in a suit to collect the alimony owed.
* In June 1990, Hall's mother gifted her 100 shares of a listed stock. The donor's basis for this stock, which she bought in 1970, was $4,000, and market value on the date of the gift was $3,000. Hall sold this stock in July 1990 for $3,500. The donor paid no gift tax.
* During 1990, Hall spent a total of $1,000 for state lottery tickets. Her lottery winnings in 1990 totaled $200.
* Hall earned a salary of $25,000 in 1990. Hall was not covered by any type of retirement plan, but contributed $2,000 to an IRA in 1990.
* In 1990, Hall sold an antique that she bought in 1980 to display in her home. Hall paid $800 for the antique and sold it for $1,400, using the proceeds to pay a court-ordered judgment.
* Hall paid the following expenses in 1990 pertaining to the home that she owns: realty taxes,
$3,400; mortgage interest, $7,000; casualty insurance, $490; assessment by city for construction of a sewer system, $910; interest of $1,000 on a personal, unsecured bank loan, the proceeds of which were used for home improvements. Hall does not rent out any portion of the home.
What amount should be reported in Hall's 1990 return as alimony income?
- A. $36,000
- B. $28,800
- C. $5,000
- D. $0
Correct Answer: D 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
Among which of the following related parties are losses from sales and exchanges not recognized for tax purposes?
- A. Grandfather and granddaughter.
- B. Ancestors, lineal descendants, and all in-laws.
- C. Brother-in-law and sister-in-law.
- D. Father-in-law and son-in-law.
Correct Answer: A 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
In 1994, Joan received $3,500 as beneficiary of the death benefit, which was provided by her brother's employer. Joan's brother did not have a nonforfeitable right to receive the money while living.
- A. $75,000
- B. $500
- C. $900
- D. $2,500
- E. $2,000
- F. $1,300
- G. $10,000
- H. $25,000
- I. $3,000
- J. $50,000
- K. $0
- L. $1,000
- M. $1,250
- N. $1,500
- O. $55,000
Correct Answer: K 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
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