AICPA CPA-Regulation : Certified Public Accountant CPA Regulation

  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Aug 07, 2026
  • Q & A: 70 Questions and Answers

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About AICPA CPA-Regulation Exam Questions

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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.

  • Chartered Accountant
  • MBA (Finance)
  • M.com and Commerce Graduates who aspire for an International Certification.
  • CS
  • ICWA
  • LLB

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How much CPA Regulation Exam Cost

Exam fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.

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 Entities23-33%- C Corporations
- S Corporations
- Partnerships
- Entity Tax Compliance
- Limited Liability Companies
- Trusts and Estates
Topic 2: Ethics, Professional Responsibilities and Federal Tax Procedures10-20%- Ethics and Professional Responsibilities
- Federal Tax Procedures
- Legal Duties and Responsibilities
Topic 3: Federal Taxation of Individuals22-32%- Deductions
- Tax Credits
- Gross Income
- Individual Tax Computation
- Property Transactions
Topic 4: Business Law15-25%- Business Structure
- Contracts
- Federal Securities Regulation
- Debtor-Creditor Relationships
- Agency
Topic 5: Federal Taxation of Property Transactions5-15%- Like-Kind Exchanges and Involuntary Conversions
- Property Tax Basis and Cost Recovery
- Gains and Losses

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