AICPA CPA-Regulation : Certified Public Accountant CPA Regulation

  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Oct 18, 2026
  • Q & A: 70 Questions and Answers

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About AICPA CPA-Regulation Exam Questions

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AICPA CPA-Regulation Exam Overview:

Certification Vendor:AICPA
Exam Name:Uniform CPA Examination - Regulation (REG)
Exam Number:CPA-REG
Certificate Validity Period:Exam credit validity determined by state board (commonly 30 months from first passed section)
Exam Duration:240 minutes
Real Exam Qty:80 (72 Multiple-Choice Questions and 8 Task-Based Simulations)
Exam Format:Task-Based Simulations (TBS), Computer-Based Exam, Multiple-Choice Questions (MCQ)
Exam Price:Varies by U.S. jurisdiction
Passing Score:75
Available Languages:English
Related Certifications:Certified Public Accountant (CPA)
Sample Questions:Free Download real CPA-Regulation actual tests
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

AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Business Law15-25%- Contracts
- Debtor-Creditor Relationships
- Agency
- Federal Securities Regulation
- Business Structure
Federal Taxation of Property Transactions5-15%- Gains and Losses
- Property Tax Basis and Cost Recovery
- Like-Kind Exchanges and Involuntary Conversions
Federal Taxation of Entities23-33%- Partnerships
- Entity Tax Compliance
- Limited Liability Companies
- Trusts and Estates
- S Corporations
- C Corporations
Federal Taxation of Individuals22-32%- Individual Tax Computation
- Property Transactions
- Gross Income
- Deductions
- Tax Credits
Ethics, Professional Responsibilities and Federal Tax Procedures10-20%- Legal Duties and Responsibilities
- Ethics and Professional Responsibilities
- Federal Tax Procedures

Common Questions Candidates Ask About CPA-Regulation

The CPA-Regulation exam (Certified Public Accountant CPA Regulation) is the official AICPA exam that leads to the AICPA Certification certification, a credential at the Professional level. Related certifications include Certified Public Accountant (CPA). BraindumpsPrep provides 70 practice questions to help you prepare for it with confidence.

The CPA-Regulation exam contains 80 (72 Multiple-Choice Questions and 8 Task-Based Simulations) questions and gives you 240 minutes to finish them. Before exam day, divide the total time by the question count so you know the pace you need to keep, and flag difficult items instead of getting stuck on them. Running at least one full timed session in the BraindumpsPrep test engine is the best way to make that time pressure feel familiar.

You need 75 to pass, and the official registration fee is Varies by U.S. jurisdiction. Keep in mind that a failed attempt means paying that fee in full again, so it pays to test yourself first. When your scores on the BraindumpsPrep timed practice tests stay consistently above the passing line, you are ready to book the exam.

Eligibility requirements vary by state board of accountancy. Candidates must meet jurisdiction-specific education and application requirements before sitting for the CPA Exam. Requirements can change over time, so always double-check the latest eligibility rules before you register on the official AICPA exam page.

Yes. BraindumpsPrep offers a free CPA-Regulation PDF demo so you can check the quality of the practice questions before purchasing. After you buy, your product comes with 365 days of free updates, and if it expires you can renew the update service at a 50% discount from your member zone.

Your purchase is protected by our 100% Money Back Guarantee. If you take the corresponding CPA-Regulation exam within 60 days of purchase and do not pass, send us a scan of your enrollment slip and the official Score Report PDF within two days of the exam, and the full refund will be processed within seven days. The candidate name must match the payer name; exams taken within three days of purchase, free materials, and expired orders are not eligible. If you would rather not refund, you can exchange your product for two free products of equal value and keep the update service on your original purchase. Delivery itself is instant: your material is available for download and is emailed to you within one minute of payment. If nothing arrives within two hours, contact our support team. There is no limit on how many computers you may install it on.

The CPA-Regulation syllabus is organized into 5 exam domains. Among the first three are Federal Taxation of Individuals (22-32%), Federal Taxation of Entities (23-33%), Ethics, Professional Responsibilities and Federal Tax Procedures (10-20%). For the complete breakdown of topics and subtopics, see the Exam Topics section above.

AICPA Certified Public Accountant CPA Regulation Sample Questions:

Question #1

Freeman, a single individual, reported the following income in the current year:
Guaranteed payment from services rendered to a partnership $50,000
Ordinary income from a S corporation $20,000
What amount of Freeman's income is subject to self-employment tax?

  • A. $70,000
  • B. $0
  • C. $50,000
  • D. $20,000
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

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. $2,500
  • B. $25,000
  • C. $0
  • D. $10,000
  • E. $50,000
  • F. $1,500
  • G. $2,000
  • H. $3,000
  • I. $1,300
  • J. $1,250
  • K. $900
  • L. $75,000
  • M. $500
  • N. $55,000
  • O. $1,000
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #3

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 $500 security deposit on their rental property in 1994. They are required to return the amount to the tenant.

  • A. $2,500
  • B. $25,000
  • C. $0
  • D. $10,000
  • E. $50,000
  • F. $1,500
  • G. $2,000
  • H. $3,000
  • I. $1,300
  • J. $1,250
  • K. $900
  • L. $75,000
  • M. $500
  • N. $55,000
  • O. $1,000
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

During 2001, Adler had the following cash receipts:

What is the total amount that must be included in gross income on Adler's 2001 income tax return?

  • A. $18,400
  • B. $19,500
  • C. $19,900
  • D. $18,000
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #5

Gibson purchased stock with a fair market value of $14,000 from Gibson's adult child for $12,000.
The child's cost basis in the stock at the date of sale was $16,000. Gibson sold the same stock to an unrelated party for $18,000. What is Gibson's recognized gain from the sale?

  • A. $0
  • B. $6,000
  • C. $2,000
  • D. $4,000
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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