AICPA CPA-Regulation : Certified Public Accountant CPA Regulation

  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Jul 26, 2026
  • Q & A: 70 Questions and Answers

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About AICPA CPA-Regulation Exam

For more info read reference:

REG Section Blueprint (effective July 1, 2019) CPA Exam Study Materials - aicpa

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: Business Law20–30%- Business structure and regulation
- Contracts
- Agency
- Commercial transactions (UCC)
Topic 2: Ethics, Professional Responsibilities and Federal Tax Procedures15–25%- Federal tax procedures
- Ethical and professional responsibilities
Topic 3: Federal Taxation of Entities15–25%- S corporations
- Partnerships
- C corporations taxation
- Estate and trust taxation basics
Topic 4: Federal Taxation of Individuals15–25%- Deductions and credits
- Gross income inclusions and exclusions
- Individual tax computations
Topic 5: Federal Taxation of Property Transactions5–15%- Basis calculations
- Property disposition and recognition of gain/loss

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