AICPA CPA-Regulation : Certified Public Accountant CPA Regulation

  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Sep 03, 2026
  • Q & A: 70 Questions and Answers

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About AICPA CPA-Regulation Exam Questions

Topics of CPA Exam

Candidates must know the exam topics before they start of preparation. because it will really help them in hitting the core. Our CPA Regulation Exam exam dumps will include the following topics:

CPA Regulation (REG)

  • Federal Taxation of Entities 28-38%
  • Federal Taxation of Property Transactions 12-22%
  • Ethics, Professional Responsibilities and Federal Tax Procedures 10-20%
  • Business Law 10-20%
  • Federal Taxation of Individuals 15-25%

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For more info read reference:

REG Section Blueprint (effective July 1, 2019) CPA Exam Study Materials - aicpa

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
Topic 1: Federal Taxation of Individuals15–25%- Deductions and credits
- Individual tax computations
- Gross income inclusions and exclusions
Topic 2: Business Law20–30%- Contracts
- Business structure and regulation
- Agency
- Commercial transactions (UCC)
Topic 3: Federal Taxation of Entities15–25%- S corporations
- C corporations taxation
- Partnerships
- Estate and trust taxation basics
Topic 4: Ethics, Professional Responsibilities and Federal Tax Procedures15–25%- Federal tax procedures
- Ethical and professional responsibilities
Topic 5: Federal Taxation of Property Transactions5–15%- Basis calculations
- Property disposition and recognition of gain/loss

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