PDF Version DemoGetcertkey offers CPA-Regulation exam preparation in three flexible formats: a printable PDF for study anywhere, a desktop test engine for realistic offline practice, and an online test engine that runs in any browser. However you prefer to prepare, the AICPA Certified Public Accountant CPA Regulation material fits your routine.
AICPA CPA-Regulation Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Uniform CPA Examination - Regulation (REG) |
| Exam Number: | REG |
| Real Exam Qty: | 76 MCQs + 8 TBS |
| Exam Duration: | 240 minutes |
| Available Languages: | English |
| Passing Score: | 75 |
| Exam Format: | Task-Based Simulations (TBS), Multiple Choice Questions (MCQ) |
| Certificate Validity Period: | 18–30 months (varies by state/jurisdiction rules, typically 30 months credit window) |
| Exam Price: | Approx. 250–350 USD (varies by jurisdiction) |
| Related Certifications: | CPA Business Environment and Concepts (BEC replaced under CPA Evolution with ISC/TCP disciplines) CPA Financial Accounting and Reporting (FAR) CPA Audit (AUD) |
| Recommended Training: | AICPA CPA Exam Resources |
| Exam Registration: | CPA Exam Official Information |
| 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 |
|---|---|---|
| Topic 1: Federal Taxation of Individuals | 15–25% | - Gross income inclusions and exclusions - Individual tax computations - Deductions and credits |
| Topic 2: Business Law | 20–30% | - Commercial transactions (UCC) - Agency - Business structure and regulation - Contracts |
| Topic 3: Federal Taxation of Entities | 15–25% | - Partnerships - Estate and trust taxation basics - S corporations - C corporations taxation |
| Topic 4: Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Federal tax procedures - Ethical and professional responsibilities |
| Topic 5: Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
AICPA Certified Public Accountant CPA Regulation Exam FAQ: What Candidates Ask Most
What is the AICPA CPA-Regulation exam?
The CPA-Regulation exam is the official AICPA exam behind the Certified Public Accountant (CPA) certification, validating the skills measured by the AICPA Certified Public Accountant CPA Regulation credential. It sits at the Professional level of the AICPA certification program. It also connects to CPA Audit (AUD), CPA Financial Accounting and Reporting (FAR), CPA Business Environment and Concepts (BEC replaced under CPA Evolution with ISC/TCP disciplines), so the knowledge you build here carries over to those tracks as well.
How many questions are on the CPA-Regulation exam, and how much time do I get?
The CPA-Regulation exam contains 76 MCQs + 8 TBS questions to be completed within 240 minutes. Before exam day, divide the available time by the question count to work out a comfortable per-question pace, and mark any item that eats into it so you can return later instead of getting stuck. Timed sessions in the Getcertkey test engines make that pacing automatic — run at least two full-length mock exams under the clock so time pressure never becomes the reason you drop points.
What score do I need to pass the CPA-Regulation exam, and what does it cost?
The passing score for the CPA-Regulation exam is 75, and the official registration fee is Approx. 250–350 USD (varies by jurisdiction). Retakes are not discounted — every new attempt means paying the full fee again — so it pays to measure yourself before you book. Work through the 70 practice questions on Getcertkey, sit a timed practice test, and schedule your exam only when your scores are consistently comfortable. That simple habit is the cheapest exam strategy there is.
Are there any prerequisites for the CPA-Regulation exam?
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). Requirements can change when AICPA revises its certification program, so confirm the current eligibility rules on the official exam page before you register.
How do I register for the CPA-Regulation exam?
You can book the AICPA Certified Public Accountant CPA Regulation exam through the official registration channels below:
As for delivery, the exam is offered in the following format: Computer-based testing at authorized Prometric test centers. Choose the option that suits you best when you book your seat.
What official training is recommended for the CPA-Regulation exam?
AICPA recommends the following training resources for the AICPA Certified Public Accountant CPA Regulation exam:
Official courses build the foundation; the 70 practice questions from Getcertkey then show you how that knowledge is examined, so the two work best together.
Can I try the CPA-Regulation practice questions before I buy?
Yes. Getcertkey provides a free CPA-Regulation PDF demo so you can review the question style and answer quality before purchasing. Every purchase also includes 365 days of free updates — if AICPA revises the exam during that period, the updated material reaches you at no cost. Once the free-update year ends, you can extend your update service at a 50% discount.
What if I fail the CPA-Regulation exam, and how is my order delivered?
Every AICPA Certified Public Accountant CPA Regulation purchase on Getcertkey is covered by a 100% money-back guarantee with clear conditions: if you take the corresponding exam within 60 days of your purchase and do not pass, you can claim a full refund by submitting a scanned copy of your exam enrollment slip and your official score report as a PDF within two days of the exam date; claims are processed within seven days of submission. The guarantee does not apply to exams taken within three days of purchase, to material that was downloaded but never used in an exam attempt, or to free products and expired orders, and the candidate name must match the payer name. If you would rather not take a refund, you can instead exchange your purchase for two free exam preparation products of equal value and keep the update service on your original product.
Delivery is instant: your download is sent to your email within one minute of payment, with no limit on how many computers you may install the material on. If nothing arrives within two hours, check your spam folder and contact customer service for help.
What topics are covered in the CPA-Regulation exam?
The AICPA Certified Public Accountant CPA Regulation exam blueprint is organized into 5 domains. The first three are:
- Business Law — 20–30% of the exam
- Federal Taxation of Entities — 15–25% of the exam
- Federal Taxation of Individuals — 15–25% of the exam
For the complete domain-by-domain breakdown, scroll up to the full exam topics outline above and use it to plan how you distribute your study time.
AICPA Certified Public Accountant CPA Regulation Sample Questions:
Question #1
Greller owns 100 shares of Arden Corp., a publicly-traded company, which Greller purchased on January 1, 2001, for $10,000. On January 1, 2003, Arden declared a 2-for-1 stock split when the fair market value (FMV) of the stock was $120 per share. Immediately following the split, the FMV of Arden stock was $62 per share. On February 1, 2003, Greller had his broker specifically sell the 100 shares of Arden stock received in the split when the FMV of the stock was $65 per share. What is the basis of the 100 shares of Arden sold?
A. $6,000
B. $6,200
C. $5,000
D. $6,500
Question #2
Allen owns 100 shares of Prime Corp., a publicly-traded company, which Allen purchased on January
1, 2001, for $10,000. On January 1, 2003, Prime declared a 2-for-1 stock split when the fair market value (FMV) of the stock was $120 per share. Immediately following the split, the FMV of Prime stock was $62 per share. On February 1, 2003, Allen had his broker specifically sell the 100 shares of Prime stock received in the split when the FMV of the stock was $65 per share. What amount should Allen recognize as long-term capital gain income on his Form 1040, U.S. Individual Income Tax Return, for
2003?
A. $2,000
B. $750
C. $1,500
D. $300
Question #3
A cash basis taxpayer should report gross income:
A. Only for the year in which income is actually received whether in cash or in property.
B. For the year in which income is either actually or constructively received in cash only.
C. For the year in which income is either actually or constructively received, whether in cash or in property.
D. Only for the year in which income is actually received in cash.
Question #4
Wallace purchased 500 shares of Kingpin, Inc. 15 years ago for $25,000. Wallace has worked as an owner/employee and owned 40% of the company throughout this time. This year, Kingpin, which is not an S corporation, redeemed 100% of Wallace's stock for $200,000. What is the treatment and amount of income or gain that Wallace should report?
A. $175,000 ordinary income.
B. $200,000 long-term capital gain.
C. $0
D. $175,000 long-term capital gain.
Question #5
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 amount of the loss from the sale of Zinco stock can Conner deduct in 1994?
A. $5,000
B. $3,000
C. $0
D. $10,000
Solutions:
| Question #1 Correct Answer: C | Question #2 Correct Answer: C | Question #3 Correct Answer: C | Question #4 Correct Answer: D | Question #5 Correct Answer: C |
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