AICPA CPA-Regulation Questions & Answers - in .pdf
- Total Q&A: 70
- Update: Aug 08, 2026
- Price: $49.99
- Vendor: AICPA
- Exam Code: CPA-Regulation
- Exam Name: Certified Public Accountant CPA Regulation
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AICPA CPA-Regulation Q&A - Testing Engine
- Total Q&A: 70
- Update: Aug 08, 2026
- Price: $49.99
- Vendor: AICPA
- Exam Code: CPA-Regulation
- Exam Name: Certified Public Accountant CPA Regulation
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Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
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The average salary of a CPA Regulation Exam Certified Expert in
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- United State - 100,000 USD
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- India - 20,00,327 INR
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
| Topic 1: Federal Taxation of Entities | 23-33% | - Partnerships and LLCs
- Gift, estate, and trust taxation
- Book-tax differences
- C corporations and S corporations
- Tax-exempt organizations
|
| Topic 2: Business Law | 15-25% | - Contract formation and performance
- Agency relationships and authority
- Employment and federal business regulations
- Uniform Commercial Code (UCC) articles
- Business structure legal characteristics
- Debtor-creditor relationships and bankruptcy
|
| Topic 3: Federal Taxation of Property Transactions | 12-22% | - Asset basis and holding periods
- Recognition of gains and losses
- Cost recovery: depreciation, amortization, depletion
- Capital vs ordinary asset classification
- Like-kind exchanges and involuntary conversions
|
| Topic 4: Federal Taxation of Individuals | 22-32% | - Gross income inclusions and exclusions
- Tax credits and alternative minimum tax
- Adjustments, deductions, and exemptions
- Loss limitations and carryovers
- Filing status and dependency rules
|
| Topic 5: Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Ethics and responsibilities in tax practice
- Treasury Department Circular 230
- Tax preparer penalties and due diligence
- Federal tax audit and appeal procedures
- Privileged communications and disclosure rules
|
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