Try AICPA : REG valid & accurate questions and answers
Updated: Jul 19, 2026
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AICPA REG Exam Overview:
| Certification Vendor: | AICPA |
| Exam Name: | Regulation |
| Exam Number: | REG |
| Passing Score: | 75 (scaled score 0-99) |
| Certificate Validity Period: | 30 months from passing first section |
| Exam Duration: | 240 minutes |
| Real Exam Qty: | 72 MCQs + 8 TBSs |
| Available Languages: | English |
| Exam Format: | Multiple Choice Questions (MCQ), Task-Based Simulations (TBS) |
| Exam Price: | $262.64 USD per section (varies by jurisdiction) |
| Related Certifications: | AUD FAR BAR ISC TCP |
| Recommended Training: | NASBA Candidate Bulletin AICPA CPA Exam Blueprints & Study Resources |
| Exam Registration: | AICPA CPA Exam Registration NASBA CPA Exam Services |
| Sample Questions: | AICPA REG Sample Questions |
| Exam Way: | Computer-based testing at Prometric test centers; online proctoring not available |
| Pre Condition: | Bachelor's degree + 120–150 semester credits (varies by state board); minimum accounting/business coursework required |
| Official Syllabus URL: | https://us.aicpa.org/becomeacpa/cpaexam/exam-content-blueprints |
AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Treasury Department Circular 230 rules - IRS audit, appeals, and collection procedures - Licensing and disciplinary systems - Ethics and responsibilities in tax practice - Tax preparer penalties and due diligence |
| Topic 2: Business Law | 10-20% | - Contracts and UCC Article 2 - Debtor-creditor relationships and bankruptcy - Agency relationships - Business structure legal framework - Secured transactions (UCC Article 9) |
| Topic 3: Federal Taxation of Entities | 28-38% | - Partnerships and LLCs - S Corporations - Tax-exempt organizations - Book-tax differences and distributions - C Corporations |
| Topic 4: Federal Taxation of Individuals | 15-25% | - Pass-through entity income reporting - Loss limitations and tax computation - Adjustments, deductions, and credits - Filing status and exemptions - Gross income inclusions and exclusions |
| Topic 5: Federal Taxation of Property Transactions | 12-22% | - Cost recovery, depreciation, and amortization - Recognition of gains and losses - Basis and holding periods of assets - Like-kind exchanges and involuntary conversions - Capital vs ordinary asset classification |
AICPA CPA Regulation Sample Questions:
1. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
In 1994, Joan received $3,500 as beneficiary of the death benefit, which was provided by her brother's
employer. Joan's brother did not have a nonforfeitable right to receive the money while living.
A) $0
B) $900
C) $10,000
D) $2,000
E) $1,500
F) $2,500
G) $25,000
H) $50,000
I) $3,000
J) $1,000
K) $55,000
L) $500
M) $75,000
N) $1,300
O) $1,250
2. 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) $750
B) $2,000
C) $1,500
D) $300
3. Farr made a gift of stock to her child, Pat. At the date of gift, Farr's stock basis was $10,000 and the
stock's fair market value was $15,000. No gift taxes were paid. What is Pat's basis in the stock for
computing gain?
A) $0
B) $10,000
C) $5,000
D) $15,000
4. Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a
dependent child. What is Parker's most advantageous filing status?
A) Head of household.
B) Married filing separately.
C) Qualifying widow(er) with dependent child.
D) Single.
5. Which payment(s) is(are) included in a recipient's gross income?
I. Payment to a graduate assistant for a part-time teaching assignment at a university. Teaching is not a
requirement toward obtaining the degree.
II. A grant to a Ph.D. candidate for his participation in a university-sponsored research project for the
benefit of the university.
A) Neither I nor II.
B) I only.
C) II only.
D) Both I and II.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: D |
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