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AICPA CPA-Regulation Questions & Answers - in .pdf

CPA-Regulation pdf
  • Total Q&A: 70
  • Update: Aug 08, 2026
  • Price: $49.99
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  • Vendor: AICPA
  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
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CPA-Regulation Study Guide
  • Total Q&A: 70
  • Update: Aug 08, 2026
  • Price: $49.99
Testing Engine
  • Vendor: AICPA
  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
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CPA Regulation Certification Path

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Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx

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AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Federal Taxation of Entities23-33%- Partnerships and LLCs
- Gift, estate, and trust taxation
- Book-tax differences
- C corporations and S corporations
- Tax-exempt organizations
Topic 2: Business Law15-25%- 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 Transactions12-22%- 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 Individuals22-32%- 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 Procedures10-20%- 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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CPA-Regulation Related Exams
FAR - CPA Financial Accounting and Reporting
REG - CPA Regulation
BEC - CPA Business Environment and Concepts
CPA-Regulation - Certified Public Accountant CPA Regulation
Related Certifications
AICPA Certification