Exam Name: CPA Regulation
Certification Provider: AICPA
Corresponding Certification: AICPA Certification
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- Total Questions: 70
- Updated on: Sep 09, 2026
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- Total Questions: 70
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PDF Practice Q&A's
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- Total Questions: 70
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Preparing for a AICPA credential calls for material that follows the official scope. Actual4dump builds its AICPA CPA Regulation practice set around the REG objectives, with 70 questions designed to support a focused review.
AICPA REG Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Regulation |
| Exam Number: | REG |
| Real Exam Qty: | 72 MCQs + 8 TBSs |
| Exam Duration: | 240 minutes |
| Certificate Validity Period: | 30 months from passing first section |
| Passing Score: | 75 (scaled score 0-99) |
| Exam Price: | $262.64 USD per section (varies by jurisdiction) |
| Related Certifications: | AUD ISC TCP FAR BAR |
| Available Languages: | English |
| Exam Format: | Multiple Choice Questions (MCQ), Task-Based Simulations (TBS) |
| Recommended Training: | NASBA Candidate Bulletin AICPA CPA Exam Blueprints & Study Resources |
| Exam Registration: | NASBA CPA Exam Services AICPA CPA Exam Registration |
| Sample Questions: | DOWNLOAD DEMO |
| 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 |
|---|---|---|
| Topic 1: Business Law | 10-20% | - Contracts and UCC Article 2 - Secured transactions (UCC Article 9) - Agency relationships - Debtor-creditor relationships and bankruptcy - Business structure legal framework |
| Topic 2: Federal Taxation of Entities | 28-38% | - S Corporations - C Corporations - Tax-exempt organizations - Book-tax differences and distributions - Partnerships and LLCs |
| Topic 3: Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - IRS audit, appeals, and collection procedures - Treasury Department Circular 230 rules - Tax preparer penalties and due diligence - Ethics and responsibilities in tax practice - Licensing and disciplinary systems |
| Topic 4: Federal Taxation of Individuals | 15-25% | - Pass-through entity income reporting - Loss limitations and tax computation - Filing status and exemptions - Adjustments, deductions, and credits - Gross income inclusions and exclusions |
| Topic 5: Federal Taxation of Property Transactions | 12-22% | - Recognition of gains and losses - Cost recovery, depreciation, and amortization - Like-kind exchanges and involuntary conversions - Capital vs ordinary asset classification - Basis and holding periods of assets |
AICPA REG Certification Exam FAQ
The REG exam, CPA Regulation, assesses whether a candidate can apply AICPA knowledge to the skills measured by this credential. It is associated with the Uniform Certified Public Accountant (CPA) certification. The certification is positioned at the Professional level. Related credentials include AUD, FAR, BAR, ISC, TCP.
The REG exam includes 72 MCQs + 8 TBSs questions and allows 240 minutes. Plan your pacing before exam day rather than calculating it under pressure. Timed sessions with Actual4dump practice tests can help you decide when to flag a difficult item, keep moving, and reserve enough time for a final review.
The published passing score for AICPA CPA Regulation is 75 (scaled score 0-99), and the official exam fee is $262.64 USD per section (varies by jurisdiction). A retake requires budgeting for the full official fee again, so it is sensible to complete several timed practice tests before scheduling. Consistent results across the 70 practice questions can give you a clearer picture of your readiness.
The stated prerequisite information for AICPA CPA Regulation is: Bachelor's degree + 120–150 semester credits (varies by state board); minimum accounting/business coursework required Before registering, review the eligibility details on the official exam page to confirm the requirements.
You can register for AICPA CPA Regulation through the following channels:
The available exam delivery format is Computer-based testing at Prometric test centers; online proctoring not available.
The following official training resources are recommended for AICPA CPA Regulation:
After reviewing these training options, you can reinforce each topic with 70 practice questions from Actual4dump.
Yes. Actual4dump provides a free PDF demo so you can review the format and quality of the AICPA CPA Regulation practice questions before placing an order. Your purchase includes 365 days of free updates, and you can extend the update service after expiration at a 50% discount.
If you take the corresponding REG exam within 60 days of purchase and do not pass, you may apply for a full refund under the 100% Money Back Guarantee. Claims based on an exam taken within 3 days of purchase are not eligible; free materials, expired orders, and downloaded products that were not used before sitting for the exam are also excluded. The candidate name must match the payer name.
To apply, submit a scanned enrollment slip and the official Score Report PDF within 2 days after the exam. Eligible requests are processed within 7 days. If you prefer an alternative, you may receive two free products of equal value and keep the update service for your original purchase.
Delivery is instant after payment. Your download is also sent to your email within one minute; if it has not arrived within 2 hours, contact customer service. There is no limit on the number of computers on which the material can be installed.
The published AICPA CPA Regulation outline contains 5 major domains. The opening domains include:
- Federal Taxation of Individuals (15-25%)
- Federal Taxation of Property Transactions (12-22%)
- Business Law (10-20%)
Review the complete Exam Topics section above for every domain and subtopic before planning your study time.
AICPA CPA Regulation Sample Questions:
Question 1
Under a $150,000 insurance policy on her deceased father's life, May Green is to receive $12,000 per
year for 15 years. Of the $12,000 received in 1987, the amount subject to income tax is:
A. $1,000
B. $12,000
C. $2,000
D. $0
Question 2
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.
Tom's 1994 wages were $53,000. In addition, Tom's employer provided group-term life insurance on
Tom's life in excess of $50,000. The value of such excess coverage was $2,000.
A. $500
B. $55,000
C. $1,000
D. $25,000
E. $900
F. $1,250
G. $1,300
H. $50,000
I. $2,500
J. $3,000
K. $75,000
L. $10,000
M. $2,000
N. $0
O. $1,500
Question 3
Which one of the following statements is correct with regard to an individual taxpayer who has elected to
amortize the premium on a bond that yields taxable interest?
A. The bond's basis is increased by the amortization.
B. The amortization is treated as an itemized deduction.
C. The bond's basis is reduced by the amortization.
D. The amortization is not treated as a reduction of taxable income.
Question 4
Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams
used the second residence for 50 days and rented the residence for 200 days. Which of the following
statements is correct?
A. All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss.
B. Utilities and maintenance on the property must be divided between personal and rental use.
C. A rental loss may be deducted if rental-related expenses exceed rental income.
D. Depreciation may not be deducted on the property under any circumstances.
Question 5
An individual had the following capital gains and losses for the year:
What will be the net gain (loss) reported by the individual and at what applicable tax rate(s)?
A. Long-term gain of $16,000 at the 15% rate.
B. Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
C. Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate,
collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.
D. Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and
Section 1250 gain of $56,000 at the 25% rate.
Solutions:
| Question 1 Answer: C | Question 2 Answer: N | Question 3 Answer: C | Question 4 Answer: B | Question 5 Answer: A |
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