Written based on real exam questions by dedicated IT experts and certified trainers, the AICPA Certified Public Accountant CPA Regulation set at ValidVCE keeps you close to the actual test — 70 practice questions for the CPA-Regulation exam.
AICPA CPA-Regulation Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Uniform CPA Examination - Regulation (REG) |
| Exam Number: | CPA-REG |
| Real Exam Qty: | 72-76 |
| Passing Score: | 75 (scaled score, 0-99 scale) |
| Exam Format: | Task-Based Simulations (TBS), Multiple-Choice Questions (MCQs) |
| Related Certifications: | Information Systems and Controls (ISC) Financial Accounting and Reporting (FAR) Business Analysis and Reporting (BAR) Auditing and Attestation (AUD) Tax Compliance and Planning (TCP) |
| Exam Price: | $262.64 USD per section (jurisdiction-specific) |
| Certificate Validity Period: | 18-30 months (varies by jurisdiction) |
| Exam Duration: | 240 minutes |
| Available Languages: | English |
| Recommended Training: | AICPA CPA Exam Resources NASBA Official Guides |
| Exam Registration: | Prometric Scheduling NASBA Candidate Portal |
| Sample Questions: |  |
| 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 |
|---|---|---|
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Privileged communications and disclosure rules - Ethics and responsibilities in tax practice - Tax preparer penalties and due diligence - Federal tax audit and appeal procedures - Treasury Department Circular 230 |
| Federal Taxation of Individuals | 22-32% | - Loss limitations and carryovers - Tax credits and alternative minimum tax - Adjustments, deductions, and exemptions - Gross income inclusions and exclusions - Filing status and dependency rules |
| Federal Taxation of Property Transactions | 12-22% | - Cost recovery: depreciation, amortization, depletion - Asset basis and holding periods - Like-kind exchanges and involuntary conversions - Capital vs ordinary asset classification - Recognition of gains and losses |
| Business Law | 15-25% | - Agency relationships and authority - Employment and federal business regulations - Business structure legal characteristics - Debtor-creditor relationships and bankruptcy - Uniform Commercial Code (UCC) articles - Contract formation and performance |
| Federal Taxation of Entities | 23-33% | - C corporations and S corporations - Tax-exempt organizations - Book-tax differences - Partnerships and LLCs - Gift, estate, and trust taxation |
CPA-Regulation Exam — Your Questions
Yes — download the free AICPA Certified Public Accountant CPA Regulation demo and inspect the material before buying. Purchases include the right of free updating for 365 days, with latest versions emailed promptly upon release; renew afterward at 50% off.
$262.64 USD per section (jurisdiction-specific) per attempt, 75 (scaled score, 0-99 scale) to pass. For busy professionals, one prepared attempt beats two rushed ones — work through the 70 practice questions for the CPA-Regulation exam at ValidVCE first.
The AICPA Certified Public Accountant CPA Regulation blueprint covers 5 domains — including Business Law (15-25%), Ethics, Professional Responsibilities, and Federal Tax Procedures (10-20%), Federal Taxation of Individuals (22-32%). Budget your limited hours by weighting; the complete outline above lists every subtopic.
Through the vendor's official registration channels:
The AICPA Certified Public Accountant CPA Regulation is delivered Computer-based testing at Prometric test centers; continuous testing year-round — pick the arrangement that fits your calendar when booking.
The AICPA Certified Public Accountant CPA Regulation is AICPA's certification exam for Certified Public Accountant (CPA), at the Professional level. It's among the most authoritative credentials in the field — for those aiming at AICPA careers, it's the first step. Related credentials include Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).
Files arrive by automatic email within a minute of payment — unlimited devices, and 24/7 customer assisting if nothing shows up within 2 hours (check spam). Need an invoice? Email us your company name for a custom invoice made to your demand. If you fail the corresponding CPA-Regulation exam within 60 days of purchase, we process a full refund within 7 days — send a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam. Excluded: exams within 3 days of purchase, candidate names that don't match the payer, and free or expired products. Alternatively, exchange for two equal-value products free.
Bachelor's degree + 150 semester credit hours; eligibility determined by state board of accountancy Vendors update eligibility rules over time, so verify the current requirements on the official page (official CPA-Regulation exam page) before registering.
Yes:
Official training teaches; practice proves. After any course, review with the 70 practice questions for the AICPA Certified Public Accountant CPA Regulation — answers expert-verified.
240 minutes for 72-76 questions. Time-pressed candidates should rehearse the clock: short timed sets on busy days, full simulations on free ones.
AICPA Certified Public Accountant CPA Regulation Sample Questions:
In a tax year where the taxpayer pays qualified education expenses, interest income on the redemption of qualified U.S. Series EE Bonds may be excluded from gross income. The exclusion is subject to a modified gross income limitation and a limit of aggregate bond proceeds in excess of qualified higher education expenses. Which of the following is (are) true?
I. The exclusion applies for education expenses incurred by the taxpayer, the taxpayer's spouse, or any person whom the taxpayer may claim as a dependent for the year.
II. "Otherwise qualified higher education expenses" must be reduced by qualified scholarships not includible in gross income.
- A. Neither I nor II.
- B. II only.
- C. Both I and II.
- D. I only.
Correct Answer: C 🗳️
Explanation: Only visible for ValidVCE members. You can sign-up / login (it's free).
Porter was unemployed for part of the year. Porter received $35,000 of wages, $4,000 from a state unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental unemployment benefit plan. What is the amount of Porter's gross income?
- A. $35,000
- B. $37,000
- C. $41,000
- D. $39,000
Correct Answer: C 🗳️
Explanation: Only visible for ValidVCE members. You can sign-up / login (it's free).
In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received $9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's income. How many exemptions was Smith entitled to claim on his 19X4 tax return?
- A. 2
- B. 3
- C. 1
- D. 4
Correct Answer: A 🗳️
Explanation: Only visible for ValidVCE members. You can sign-up / login (it's free).
Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a dependent child. What is Parker's most advantageous filing status?
- A. Qualifying widow(er) with dependent child.
- B. Head of household.
- C. Single.
- D. Married filing separately.
Correct Answer: A 🗳️
Explanation: Only visible for ValidVCE 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. $5,000 long-term loss.
- B. $5,000 long-term gain.
- C. $5,000 short-term loss.
- D. $0
Correct Answer: D 🗳️
Explanation: Only visible for ValidVCE members. You can sign-up / login (it's free).
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