AICPA CPA-Regulation exam - in .pdf

CPA-Regulation pdf
  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Aug 22, 2026
  • Q & A: 70 Questions and Answers
  • PDF Price: $49.99
  • PDF Demo

AICPA CPA-Regulation Value Pack
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  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Aug 22, 2026
  • Q & A: 70 Questions and Answers
  • PDF Version + PC Test Engine + Online Test Engine
  • Value Pack Total: $99.98  $69.99
  • Save 50%

AICPA CPA-Regulation exam - Testing Engine

CPA-Regulation Testing Engine
  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Aug 22, 2026
  • Q & A: 70 Questions and Answers
  • Software Price: $49.99
  • Testing Engine

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What is the duration, language, and format of CPA Regulation Exam

  • Format of exam : Computer based exam .
  • Type of Questions: This test format is multiple-choice questions (MCQs) , task-based simulations (TBSs)
  • Length of Examination: 4 hours.
  • Scoring weight: 50% MCQ's , 50% TBSs
  • Passing Score: 75 on scale of (0-99)
  • Number of Questions: 84 Questions ( comprises of 76 MCQs, 8 Task Based Simulations)
  • Language: English

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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
Federal Taxation of Individuals22-32%- Adjustments, deductions, and exemptions
- Filing status and dependency rules
- Loss limitations and carryovers
- Gross income inclusions and exclusions
- Tax credits and alternative minimum tax
Ethics, Professional Responsibilities, and Federal Tax Procedures10-20%- Privileged communications and disclosure rules
- Treasury Department Circular 230
- Federal tax audit and appeal procedures
- Ethics and responsibilities in tax practice
- Tax preparer penalties and due diligence
Business Law15-25%- Uniform Commercial Code (UCC) articles
- Employment and federal business regulations
- Business structure legal characteristics
- Debtor-creditor relationships and bankruptcy
- Agency relationships and authority
- Contract formation and performance
Federal Taxation of Property Transactions12-22%- Cost recovery: depreciation, amortization, depletion
- Recognition of gains and losses
- Capital vs ordinary asset classification
- Asset basis and holding periods
- Like-kind exchanges and involuntary conversions
Federal Taxation of Entities23-33%- Tax-exempt organizations
- Gift, estate, and trust taxation
- C corporations and S corporations
- Partnerships and LLCs
- Book-tax differences

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