AICPA Certification REG

A AICPA credential carries real weight with employers, and the AICPA CPA Regulation exam is the step that earns it. Getcertkey makes that step shorter with 70 expert-prepared practice questions for the REG exam.

AICPA REG Exam Overview:

Certification Vendor:	American Institute of Certified Public Accountants (AICPA)
Exam Name:	Taxation and Regulation (REG)
Exam Number:	REG
Related Certifications:	CPA Information Systems and Controls (ISC) CPA Financial Accounting and Reporting (FAR) CPA Tax Compliance and Planning (TCP) CPA Auditing and Attestation (AUD) CPA Business Analysis and Reporting (BAR)
Available Languages:	English
Real Exam Qty:	72 multiple-choice questions (MCQs) + 8 task-based simulations (TBSs)
Exam Format:	Task-Based Simulations (TBSs), Multiple-Choice Questions (MCQs)
Certificate Validity Period:	Not applicable (CPA Exam scores valid 30 months toward full CPA license completion)
Exam Price:	Varies by jurisdiction (national section fee example ~USD 359 before local fees)
Passing Score:	75 (scaled score on a 0–99 scale)
Exam Duration:	240 minutes
Sample Questions:
Exam Way:	Computer-based testing at Prometric testing centers or international testing sites
Pre Condition:	Meet applicable state board of accountancy eligibility requirements (education and application process) and receive Authorization to Test (ATT).
Official Syllabus URL:	https://www.aicpa-cima.com/resources/article/learn-what-is-tested-on-the-cpa-exam

AICPA REG Exam Syllabus Topics:

Common Questions About the AICPA REG Exam

What is the AICPA CPA Regulation exam all about?

The REG exam is the official American Institute of Certified Public Accountants (AICPA) exam behind the AICPA Certification certification, validating the skills measured by the AICPA CPA Regulation credential. It sits at the Core Section of CPA Exam level of the American Institute of Certified Public Accountants (AICPA) certification program. It also connects to CPA Auditing and Attestation (AUD), CPA Financial Accounting and Reporting (FAR), CPA Business Analysis and Reporting (BAR), CPA Information Systems and Controls (ISC), CPA Tax Compliance and Planning (TCP), so the knowledge you build here carries over to those tracks as well.

How many questions are on the REG exam, and how much time do I get?

The REG exam contains 72 multiple-choice questions (MCQs) + 8 task-based simulations (TBSs) 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 REG exam, and what does it cost?

The passing score for the REG exam is 75 (scaled score on a 0–99 scale), and the official registration fee is Varies by jurisdiction (national section fee example ~USD 359 before local fees). 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 REG exam?

Meet applicable state board of accountancy eligibility requirements (education and application process) and receive Authorization to Test (ATT). Requirements can change when American Institute of Certified Public Accountants (AICPA) revises its certification program, so confirm the current eligibility rules on the official exam page before you register.

Can I try the REG practice questions before I buy?

Yes. Getcertkey provides a free REG 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 REG exam, and how is my order delivered?

Every AICPA 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 REG exam?

The AICPA CPA Regulation exam blueprint is organized into 5 domains. The first three are:

• Federal Taxation of Property Transactions — 5-15% of the exam
• Federal Taxation of Entities — 23-33% of the exam
• Federal Taxation of Individuals — 22-32% 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 CPA Regulation Sample Questions:

Question 1

Smith made a gift of property to Thompson. Smith's basis in the property was $1,200. The fair market
value at the time of the gift was $1,400. Thompson sold the property for $2,500. What was the amount of
Thompson's gain on the disposition?

A. $1,300
B. $2,500
C. $0
D. $1,100

Question 2

During 1993 Kay received interest income as follows:
On U.S. Treasury certificates $4,000
On refund of 1991 federal income tax 500
The total amount of interest subject to tax in Kay's 1993 tax return is:

A. $4,000
B. $500
C. $0
D. $4,500

Question 3

John and Mary were divorced in 1991. The divorce decree provides that John pay alimony of $10,000 per
year, to be reduced by 20% on their child's 18th birthday. During 1992, John paid $7,000 directly to Mary
and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as
income in Mary's 1992 income tax return?

A. $5,600
B. $8,000
C. $8,600
D. $10,000

Question 4

Dale received $1,000 in 1990 for jury duty. In exchange for regular compensation from her employer
during the period of jury service, Dale was required to remit the entire $1,000 to her employer in 1990. In
Dale's 1990 income tax return, the $1,000 jury duty fee should be:

A. Deducted from gross income in arriving at adjusted gross income.
B. Included in taxable income without a corresponding offset against other income.
C. Claimed as an itemized deduction to the extent exceeding 2% of adjusted gross income.
D. Claimed in full as an itemized deduction.

Question 5

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

Solutions: