- Exam Code: CPA-Regulation
- Exam Name: Certified Public Accountant CPA Regulation
- Updated: Sep 08, 2026
- Q & A: 70 Questions and Answers
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| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Uniform CPA Examination - Regulation (REG) |
| Exam Number: | CPA-REG |
| Real Exam Qty: | 80 (72 Multiple-Choice Questions and 8 Task-Based Simulations) |
| Certificate Validity Period: | Exam credit validity determined by state board (commonly 30 months from first passed section) |
| Exam Price: | Varies by U.S. jurisdiction |
| Passing Score: | 75 |
| Exam Duration: | 240 minutes |
| Exam Format: | Task-Based Simulations (TBS), Multiple-Choice Questions (MCQ), Computer-Based Exam |
| Available Languages: | English |
| Related Certifications: | Certified Public Accountant (CPA) |
| Sample Questions: | ![]() |
| Exam Way: | Computer-based exam delivered at Prometric test centers. |
| Pre Condition: | Eligibility requirements vary by state board of accountancy. Candidates must meet jurisdiction-specific education and application requirements before sitting for the CPA Exam. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/article/learn-what-is-tested-on-the-cpa-exam |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Federal Tax Procedures - Ethics and Professional Responsibilities - Legal Duties and Responsibilities |
| Topic 2: Federal Taxation of Property Transactions | 5-15% | - Gains and Losses - Property Tax Basis and Cost Recovery - Like-Kind Exchanges and Involuntary Conversions |
| Topic 3: Federal Taxation of Entities | 23-33% | - C Corporations - Trusts and Estates - S Corporations - Entity Tax Compliance - Limited Liability Companies - Partnerships |
| Topic 4: Federal Taxation of Individuals | 22-32% | - Individual Tax Computation - Property Transactions - Deductions - Tax Credits - Gross Income |
| Topic 5: Business Law | 15-25% | - Contracts - Business Structure - Agency - Debtor-Creditor Relationships - Federal Securities Regulation |
The AICPA Certified Public Accountant CPA Regulation is the official AICPA exam that leads to the AICPA Certification certification at the Professional level. Passing it validates your skills against AICPA standards and proves your qualification to current and future employers. The credential is also connected with related certifications such as Certified Public Accountant (CPA), so it can serve as a solid step in a broader certification path.
The CPA-Regulation exam has 80 (72 Multiple-Choice Questions and 8 Task-Based Simulations) questions in total and must be completed within 240 minutes. That leaves only a narrow time budget per item, so train yourself to flag a difficult question, move on, and circle back later instead of getting stuck. A week or two before your test date, run at least one full timed mock exam in the Actual4Dumps desktop or online test engine under the same 240 minutes limit, and repeat until you can finish with a few minutes left for review.
The passing score for the CPA-Regulation exam is 75, and the official registration fee is Varies by U.S. jurisdiction. Keep in mind that a failed attempt is not discounted — retaking the exam means paying the full fee again — so it is wise not to book your seat until your practice scores sit comfortably above the passing mark. Working through the 70 questions at Actual4Dumps in timed mode is a reliable way to judge when you are truly ready.
AICPA sets the following requirement for the CPA-Regulation exam: Eligibility requirements vary by state board of accountancy. Candidates must meet jurisdiction-specific education and application requirements before sitting for the CPA Exam.. Eligibility rules can change from time to time, so always confirm the current prerequisites on the official exam page at https://www.aicpa-cima.com/resources/article/learn-what-is-tested-on-the-cpa-exam before you register.
Yes. Actual4Dumps offers a free PDF demo for the AICPA Certified Public Accountant CPA Regulation, so you can review real sample questions and judge the quality before paying anything. After your purchase, you receive 365 days of free updates — whenever the question pool changes, you get the latest version at no cost. Once that period expires, you can extend your update service at a 50% discount from your member zone.
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The AICPA Certified Public Accountant CPA Regulation is organized into 5 domains. Among the first ones are Business Law (15-25%), Federal Taxation of Property Transactions (5-15%), Federal Taxation of Individuals (22-32%), and the remaining domains cover the rest of the official objectives. For the complete topic breakdown with every subtopic, see the full CPA-Regulation exam outline above on this page.
Conner purchased 300 shares of Zinco stock for $30,000 in 1980. On May 23, 1994, Conner sold all the stock to his daughter Alice for $20,000, its then fair market value. Conner realized no other gain or loss during 1994. On July 26, 1994, Alice sold the 300 shares of Zinco for $25,000.
What amount of the loss from the sale of Zinco stock can Conner deduct in 1994?
Correct Answer: A 🗳️
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Which one of the following will result in an accruable expense for an accrual-basis taxpayer?
Correct Answer: B 🗳️
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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?
Correct Answer: A 🗳️
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Cobb, an unmarried individual, had an adjusted gross income of $200,000 in 1990 before any IRA deduction, taxable social security benefits, or passive activity losses. Cobb incurred a loss of $30,000 in 1990 from rental real estate in which he actively participated. What amount of loss attributable to this rental real estate can be used in 1990 as an offset against income from nonpassive sources?
Correct Answer: A 🗳️
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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.
The Moores received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was $500.
Correct Answer: E 🗳️
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