PDF Version DemoOnly a few weeks left before your AICPA CPA Regulation exam date? Don't panic. The 70 practice questions from Braindumpsqa are organized around what the REG exam actually tests, so even a compressed study plan stays on target.
AICPA REG Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Regulation |
| Exam Number: | REG |
| Certificate Validity Period: | 30 months from passing first section |
| Available Languages: | English |
| Exam Format: | Task-Based Simulations (TBS), Multiple Choice Questions (MCQ) |
| Real Exam Qty: | 72 MCQs + 8 TBSs |
| Exam Duration: | 240 minutes |
| Passing Score: | 75 (scaled score 0-99) |
| Related Certifications: | FAR BAR AUD ISC TCP |
| Exam Price: | $262.64 USD per section (varies by jurisdiction) |
| Recommended Training: | AICPA CPA Exam Blueprints & Study Resources NASBA Candidate Bulletin |
| Exam Registration: | NASBA CPA Exam Services AICPA CPA Exam Registration |
| 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: Federal Taxation of Property Transactions | 12-22% | - Like-kind exchanges and involuntary conversions - Basis and holding periods of assets - Recognition of gains and losses - Cost recovery, depreciation, and amortization - Capital vs ordinary asset classification |
| Topic 2: Federal Taxation of Individuals | 15-25% | - Adjustments, deductions, and credits - Loss limitations and tax computation - Gross income inclusions and exclusions - Pass-through entity income reporting - Filing status and exemptions |
| Topic 3: Business Law | 10-20% | - Debtor-creditor relationships and bankruptcy - Contracts and UCC Article 2 - Business structure legal framework - Agency relationships - Secured transactions (UCC Article 9) |
| Topic 4: Federal Taxation of Entities | 28-38% | - S Corporations - Tax-exempt organizations - C Corporations - Partnerships and LLCs - Book-tax differences and distributions |
| Topic 5: Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Tax preparer penalties and due diligence - IRS audit, appeals, and collection procedures - Ethics and responsibilities in tax practice - Treasury Department Circular 230 rules - Licensing and disciplinary systems |
AICPA CPA Regulation Exam FAQ Hub
How much does the REG exam cost, and what is the passing score?
Registering for the AICPA CPA Regulation exam costs $262.64 USD per section (varies by jurisdiction), and you need 75 (scaled score 0-99) to pass. One detail worth remembering: a failed attempt is not discounted — retaking the exam means paying $262.64 USD per section (varies by jurisdiction) again in full. Use the Braindumpsqa test engine to benchmark yourself first; when your mock results consistently clear 75 (scaled score 0-99), you are ready to book.
What is the AICPA CPA Regulation certification exam?
The REG exam is AICPA's official test for the Uniform Certified Public Accountant (CPA) credential, a certification at the Professional level. Earning it tells employers your skills have been verified by the vendor itself, which carries real weight in hiring and promotion decisions. Within the same certification track, it sits alongside AUD, FAR, BAR, ISC, TCP, so it can also serve as a stepping stone toward those credentials.
Which topics does the REG exam test?
AICPA divides the AICPA CPA Regulation exam into 5 domains. The largest ones are Business Law at 10-20%, Ethics, Professional Responsibilities, and Federal Tax Procedures at 10-20%, Federal Taxation of Property Transactions at 12-22% — together these account for the bulk of your score, so start there. The complete domain-by-domain outline appears in the exam topics section above on this page.
If I fail the AICPA CPA Regulation exam, what are my options? And how fast do I get the product?
Two layers of protection here. First, delivery: your REG product is available for instant download, and a copy lands in your email within one minute of payment — if 2 hours pass with nothing (check spam first), our support team will resend it. There is no cap on how many computers you can install it on. Second, the refund policy: if you take the REG exam within 60 days of purchase and fail, you may claim a full refund. The claim needs a scanned enrollment slip plus your official Score Report PDF, filed within 2 days after the exam, and it is settled within 7 days. The policy covers only the corresponding exam — attempts within 3 days of purchase, exams never actually taken, free materials, and expired orders are excluded, and the candidate's name must match the payer's. If you would rather keep studying, you can instead exchange your product for two free exam products of equal value and keep the update service on your original purchase.
How long is the REG exam, and how many questions does it have?
You will face 72 MCQs + 8 TBSs questions in 240 minutes on the AICPA CPA Regulation exam. Do the math and the per-question budget is tight, which is why pacing drills matter as much as content review. Our advice: take two or three full timed mocks in the Braindumpsqa engine before the real thing, and practice skipping a stubborn question instead of burning five minutes on it.
Does AICPA recommend any official training for the REG exam?
Yes — AICPA lists these official training options for AICPA CPA Regulation candidates:
Formal training teaches the syllabus; then the 70 practice questions from Braindumpsqa show you whether that knowledge holds up under real exam conditions.
Can I test-drive the REG material before paying?
Of course. Braindumpsqa publishes a free PDF demo for the AICPA CPA Regulation exam so you can review real sample questions and answers first. Every purchase also includes 365 days of free updates, and after that period you can renew the update service at a 50% discount directly from your member zone.
Do I need to meet any requirements before taking the REG exam?
Bachelor's degree + 120–150 semester credits (varies by state board); minimum accounting/business coursework required Eligibility rules are set by AICPA and do change from time to time, so double-check the latest requirements on the official exam page at https://us.aicpa.org/becomeacpa/cpaexam/exam-content-blueprints before you register.
Where do I sign up for the AICPA CPA Regulation exam?
Registration for the REG exam runs through these official channels:
As for how you will actually sit the exam: Computer-based testing at Prometric test centers; online proctoring not available. Choose whichever delivery option suits your setup when you book.
AICPA CPA Regulation Sample Questions:
Question #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. $0
D. $(1,500)
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. $500
B. $0
C. $4,500
D. $4,000
Question #3
The uniform capitalization method must be used by:
I. Manufacturers of tangible personal property.
II. Retailers of personal property with $2 million dollars in average annual gross receipts for the 3
preceding years.
A. Neither I nor II.
B. Both I and II.
C. I only.
D. II only.
Question #4
Which of the following statements is the best definition of real property?
A. Real property is land and intangible property in realized form.
B. Real property is all tangible property including land.
C. Real property is land and everything permanently attached to it.
D. Real property is only land.
Question #5
Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts
receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the
year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?
A. $75,000
B. $90,000
C. $100,000
D. $110,000
Solutions:
| Question #1 Correct Answer: C | Question #2 Correct Answer: C | Question #3 Correct Answer: C | Question #4 Correct Answer: C | Question #5 Correct Answer: C |
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