Quality compounds. Year after year, ActualPDF education experts refine the AICPA Certified Public Accountant CPA Regulation collection, and your 2026 purchase includes 365 days of free updates to the 70 CPA-Regulation practice questions.
AICPA CPA-Regulation Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Uniform CPA Examination - Regulation (REG) |
| Exam Number: | CPA-REG |
| Available Languages: | English |
| Related Certifications: | Business Analysis and Reporting (BAR) Information Systems and Controls (ISC) Tax Compliance and Planning (TCP) Auditing and Attestation (AUD) Financial Accounting and Reporting (FAR) |
| Exam Price: | $262.64 USD per section (jurisdiction-specific) |
| Exam Duration: | 240 minutes |
| Real Exam Qty: | 72-76 |
| Exam Format: | Task-Based Simulations (TBS), Multiple-Choice Questions (MCQs) |
| Passing Score: | 75 (scaled score, 0-99 scale) |
| Certificate Validity Period: | 18-30 months (varies by jurisdiction) |
| Recommended Training: | AICPA CPA Exam Resources NASBA Official Guides |
| Exam Registration: | Prometric Scheduling NASBA Candidate Portal |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Computer-based testing at Prometric test centers; continuous testing year-round |
| Pre Condition: | Bachelor's degree + 150 semester credit hours; eligibility determined by state board of accountancy |
| Official Syllabus URL: | https://us.aicpa.org/becomeacpa/cpaexam/examinationcontent |
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Business Law | 15-25% | - Contract formation and performance - Uniform Commercial Code (UCC) articles - Business structure legal characteristics - Agency relationships and authority - Debtor-creditor relationships and bankruptcy - Employment and federal business regulations |
| Federal Taxation of Property Transactions | 12-22% | - Like-kind exchanges and involuntary conversions - Cost recovery: depreciation, amortization, depletion - Asset basis and holding periods - Recognition of gains and losses - Capital vs ordinary asset classification |
| Federal Taxation of Individuals | 22-32% | - Filing status and dependency rules - Loss limitations and carryovers - Adjustments, deductions, and exemptions - Tax credits and alternative minimum tax - Gross income inclusions and exclusions |
| Federal Taxation of Entities | 23-33% | - Partnerships and LLCs - Tax-exempt organizations - Book-tax differences - C corporations and S corporations - Gift, estate, and trust taxation |
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Treasury Department Circular 230 - Ethics and responsibilities in tax practice - Privileged communications and disclosure rules - Federal tax audit and appeal procedures - Tax preparer penalties and due diligence |
CPA-Regulation (AICPA) Exam FAQ: Trusted Answers
AICPA Certified Public Accountant CPA Regulation is an official AICPA certification exam, registered under the code CPA-Regulation. Passing it awards the Certified Public Accountant (CPA) certification, a credential at the Professional level. It also connects to Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP). The exam is demanding by design, and that difficulty is precisely what makes the credential meaningful for career development.
The AICPA Certified Public Accountant CPA Regulation exam presents 72-76 questions within 240 minutes. That is a brisk pace, and the candidates who handle it best are the ones who rehearsed it. Use the ActualPDF engine for full timed simulations, practice flagging and returning, and arrive on exam day with a pacing strategy already proven.
Passing AICPA Certified Public Accountant CPA Regulation takes 75 (scaled score, 0-99 scale), and official registration costs $262.64 USD per section (jurisdiction-specific). Retakes bill the full $262.64 USD per section (jurisdiction-specific) again, so preparation is the least expensive insurance available. Let your ActualPDF practice scores guide the timing: book when you clear the requirement consistently, not occasionally.
Bachelor's degree + 150 semester credit hours; eligibility determined by state board of accountancy
Policies get revised, so confirm the current requirements before you register on the official exam page.
AICPA Certified Public Accountant CPA Regulation registration is handled through the official channels below.
For scheduling purposes: the exam is delivered Computer-based testing at Prometric test centers; continuous testing year-round.
Yes, AICPA recommends the following training for AICPA Certified Public Accountant CPA Regulation candidates.
Complement any training with the 70 practice questions in the ActualPDF CPA-Regulation package, because repeated application is what turns course knowledge into a passing score.
Yes. ActualPDF offers a free demo of the AICPA Certified Public Accountant CPA Regulation questions, so you can verify the quality personally before purchasing. Your purchase then includes a one-year service warranty: updates are free for 365 days, and after expiry you can extend the update service at a 50% discount.
Your money is protected by a 100% money-back guarantee with defined conditions. Take the AICPA Certified Public Accountant CPA Regulation exam within 60 days of purchase; if you fail, you may claim a full refund, provided the exam matches your product. Attempts within 3 days of purchase are ineligible, as are downloaded-but-unused products, free materials, and expired orders; the candidate name must match the payer name. Submit a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, and claims are processed within 7 days. You may instead wait for the update version or change to other exam material: exchange for two other exam products of equal value, free, with your original purchase keeping its update service.
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AICPA Certified Public Accountant CPA Regulation is organized into 5 official domains. The most heavily weighted are Federal Taxation of Property Transactions (12-22%), Business Law (15-25%), and Ethics, Professional Responsibilities, and Federal Tax Procedures (10-20%). The full breakdown appears above on this page; study the weightings and your preparation priorities set themselves.
AICPA Certified Public Accountant CPA Regulation Sample Questions:
On December 31, 1989, a building owned by Pine Corp. was totally destroyed by fire. The building had fire insurance coverage up to $500,000. Other pertinent information as of December 31, 1989 follows:
During January 1990, before the 1989 financial statements were issued, Pine received insurance proceeds of $500,000. On what amount should Pine base the determination of its loss on involuntary conversion?
- A. $560,000
- B. $530,000
- C. $520,000
- D. $550,000
Correct Answer: B 🗳️
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Under the uniform capitalization rules applicable to property acquired for resale, which of the following costs should be capitalized with respect to inventory if no exceptions are met?
- A. Option C
- B. Option B
- C. Option A
- D. Option D
Correct Answer: D 🗳️
Explanation: Only visible for ActualPDF members. You can sign-up / login (it's free).
Conner purchased 300 shares of Zinco stock for $30,000 in 1980. On May 23, 1994, Conner sold all the stock to his daughter Alice for $20,000, its then fair market value. Conner realized no other gain or loss during 1994. On July 26, 1994, Alice sold the 300 shares of Zinco for $25,000.
What was Alice's recognized gain or loss on her sale?
- A. $0
- B. $5,000 long-term loss.
- C. $5,000 long-term gain.
- D. $5,000 short-term loss.
Correct Answer: A 🗳️
Explanation: Only visible for ActualPDF 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. $1,250
- B. $2,500
- C. $500
- D. $1,300
- E. $0
- F. $1,500
- G. $2,000
- H. $25,000
- I. $3,000
- J. $10,000
- K. $55,000
- L. $75,000
- M. $1,000
- N. $900
- O. $50,000
Correct Answer: E 🗳️
Explanation: Only visible for ActualPDF members. You can sign-up / login (it's free).
Ryan, age 57, is single with no dependents. On July 1, 1997, Ryan's principal residence was sold for the net amount of $500,000 after all selling expenses. Ryan bought the house in 1963 and occupied it until sold. On the date of sale, the house had a basis of $180,000. Ryan does not intend to buy another residence. What is the maximum exclusion of gain on sale of the residence that may be claimed in Ryan's 1997 income tax return?
- A. $0
- B. $320,000
- C. $250,000
- D. $125,000
Correct Answer: C 🗳️
Explanation: Only visible for ActualPDF members. You can sign-up / login (it's free).
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