Get real CPA-Regulation exam questions for better preparation
Real AICPA CPA-Regulation practice exam questions for easy pass!
Updated: Jul 17, 2026
No. of Questions: 70 Questions & Answers with Testing Engine
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Who should take the CPA Regulation Exam
The Regulation (REG) section of the CPA Exam tests a CPA candidate's knowledge and skill level on federal taxation, business law, business ethics and professional and legal responsibilities. In order to take an CPA Exam, anyone who is interested in making their career in business management then they can go ahead and appear to all the 4 segments of this exam.
All the candidates appearing exam must have security number.
CPA exam is excellent opportunity for all below professionals to validate their skills in accountancy. As this exam is administered by the AICPA, which is the world's largest accounting body.
- CS
- LLB
- MBA (Finance)
- Chartered Accountant
- M.com and Commerce Graduates who aspire for an International Certification.
- ICWA
The benefit of obtaining the CPA Regulation Exam Certification
- CPA Regulation Certification is distinguished among competitors. CPA Regulation certification can give them an edge at that time easily when candidates appear for employment interview, employers are very fascinated to note one thing that differentiates the individual from all other candidates.
- CPA Regulation Certifications provide opportunities to get a job easily in which they are interested in instead of wasting years and ending without getting any experience.
- CPA Regulation Certification provides practical experience to candidates from all the aspects to be a proficient worker in the organization.
- CPA Regulation certified candidates will be confident and stand different from others as their skills are more trained than non-certified professionals.
- CPA Regulation Exam provide proven knowledge to use the tools to complete the task efficiently and cost effectively than the other non-certified professionals lack in doing so.
- CPA Regulation certification has more useful and relevant networks that help them in setting career goals for themselves. CPA Regulation networks provide them with the correct career guidance than non certified generally are unable to get.
- CPA Regulation credential delivers higher earning potential and increased promotion opportunities because it shows a good understanding of business Managements.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
AICPA CPA-Regulation Exam Overview:
| Certification Vendor: | AICPA |
| Exam Name: | Uniform CPA Examination - Regulation (REG) |
| Exam Number: | REG |
| Related Certifications: | CPA Audit (AUD) CPA Financial Accounting and Reporting (FAR) CPA Business Environment and Concepts (BEC replaced under CPA Evolution with ISC/TCP disciplines) |
| Passing Score: | 75 |
| Exam Price: | Approx. 250–350 USD (varies by jurisdiction) |
| Real Exam Qty: | 76 MCQs + 8 TBS |
| Available Languages: | English |
| Exam Format: | Multiple Choice Questions (MCQ), Task-Based Simulations (TBS) |
| Exam Duration: | 240 minutes |
| Certificate Validity Period: | 18–30 months (varies by state/jurisdiction rules, typically 30 months credit window) |
| Recommended Training: | AICPA CPA Exam Resources |
| Exam Registration: | CPA Exam Official Information |
| Sample Questions: | AICPA CPA-Regulation Sample Questions |
| Exam Way: | Computer-based testing at authorized Prometric test centers |
| Pre Condition: | No formal prerequisite, but eligibility is determined by individual US state Board of Accountancy requirements (education and credit-hour requirements typically required to sit for CPA Exam). |
| Official Syllabus URL: | https://www.aicpa-cima.com/cpa-exam |
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Entities | 15–25% | - C corporations taxation - S corporations - Partnerships - Estate and trust taxation basics |
| Federal Taxation of Individuals | 15–25% | - Individual tax computations - Deductions and credits - Gross income inclusions and exclusions |
| Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
| Business Law | 20–30% | - Agency - Business structure and regulation - Commercial transactions (UCC) - Contracts |
| Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Ethical and professional responsibilities - Federal tax procedures |
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