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Updated: Aug 13, 2026
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AICPA REG Exam Overview:
| Certification Vendor: | American Institute of Certified Public Accountants (AICPA) |
| Exam Name: | Taxation and Regulation (REG) |
| Exam Number: | REG |
| Passing Score: | 75 (scaled score on a 0–99 scale) |
| Certificate Validity Period: | Not applicable (CPA Exam scores valid 30 months toward full CPA license completion) |
| Exam Duration: | 240 minutes |
| Exam Format: | Multiple-Choice Questions (MCQs), Task-Based Simulations (TBSs) |
| Real Exam Qty: | 72 multiple-choice questions (MCQs) + 8 task-based simulations (TBSs) |
| Related Certifications: | 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) |
| Available Languages: | English |
| Exam Price: | Varies by jurisdiction (national section fee example ~USD 359 before local fees) |
| Sample Questions: | AICPA REG 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:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Licensing and disciplinary systems for CPA practice - Ethics and responsibilities in tax practice (Treasury Department Circular 230) - Federal tax procedures, disclosures, penalties, and appeals |
| Topic 2: Business Law | 15-25% | - Business structures and federal business regulations - Agency, contracts, and debtor-creditor relationships - Legal duties and responsibilities in business transactions |
| Topic 3: Federal Taxation of Property Transactions | 5-15% | - Gains and losses on disposition of assets - Basis, cost recovery (depreciation and amortization) |
| Topic 4: Federal Taxation of Entities | 23-33% | - Entity-level tax planning and reporting requirements - Tax compliance for corporations, partnerships, LLCs, and S corporations |
| Topic 5: Federal Taxation of Individuals | 22-32% | - Adjustments, deductions, exemptions and credits - Individual taxable income and tax compliance - Tax filing requirements and procedures |
AICPA CPA Regulation Sample Questions:
1. Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for $2,500.
The cabin was used personally by Barkley for three months and left vacant for the rest of the year.
Expenses for the cabin were as follows:
Real estate taxes $1,000
Maintenance and utilities $2,000
How much rental income (loss) is included in Barkley's adjusted gross income?
A) $500
B) $(500)
C) $(1,500)
D) $0
2. Doris and Lydia are equal partners in the capital and profits of Agee & Nolan, but are otherwise unrelated.
The following information pertains to 300 shares of Mast Corp. stock sold by Lydia to Agee & Nolan:
The amount of long-term capital loss that Lydia realized in 1988 on the sale of this stock was:
A) $3,000
B) $2,500
C) $5,000
D) $0
3. Allen owns 100 shares of Prime Corp., a publicly-traded company, which Allen purchased on January 1,
2 001, 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
4. A cash basis taxpayer should report gross income:
A) For the year in which income is either actually or constructively received in cash only.
B) For the year in which income is either actually or constructively received, whether in cash or in
property.
C) Only for the year in which income is actually received whether in cash or in property.
D) Only for the year in which income is actually received in cash.
5. Capital assets include:
A) A corporate real estate developer's unimproved land that is to be subdivided to build homes, which will
be sold to customers.
B) A corporation's accounts receivable from the sale of its inventory.
C) Seven-year MACRS property used in a corporation's trade or business.
D) A manufacturing company's investment in U.S. Treasury bonds.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: D |
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