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Updated: Aug 23, 2026
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AICPA REG Exam Overview:
| Certification Vendor: | American Institute of Certified Public Accountants (AICPA) |
|---|---|
| Exam Name: | Taxation and Regulation (REG) |
| Exam Number: | REG |
| Passing Score: | 75 (scaled score on a 0–99 scale) |
| Exam Duration: | 240 minutes |
| Related Certifications: | CPA Financial Accounting and Reporting (FAR) CPA Information Systems and Controls (ISC) CPA Tax Compliance and Planning (TCP) CPA Auditing and Attestation (AUD) CPA Business Analysis and Reporting (BAR) |
| Real Exam Qty: | 72 multiple-choice questions (MCQs) + 8 task-based simulations (TBSs) |
| Exam Format: | Task-Based Simulations (TBSs), Multiple-Choice Questions (MCQs) |
| Available Languages: | English |
| Certificate Validity Period: | Not applicable (CPA Exam scores valid 30 months toward full CPA license completion) |
| Exam Price: | Varies by jurisdiction (national section fee example ~USD 359 before local fees) |
| Sample Questions: | AICPA REG Sample Questions |
| Exam Way: | Computer-based testing at Prometric testing centers or international testing sites |
| Pre Condition: | Meet applicable state board of accountancy eligibility requirements (education and application process) and receive Authorization to Test (ATT). |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/article/learn-what-is-tested-on-the-cpa-exam |
AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Entities | 23-33% | - Entity-level tax planning and reporting requirements - Tax compliance for corporations, partnerships, LLCs, and S corporations |
| Federal Taxation of Property Transactions | 5-15% | - Gains and losses on disposition of assets - Basis, cost recovery (depreciation and amortization) |
| Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Ethics and responsibilities in tax practice (Treasury Department Circular 230) - Licensing and disciplinary systems for CPA practice - Federal tax procedures, disclosures, penalties, and appeals |
| Business Law | 15-25% | - Agency, contracts, and debtor-creditor relationships - Business structures and federal business regulations - Legal duties and responsibilities in business transactions |
| Federal Taxation of Individuals | 22-32% | - Tax filing requirements and procedures - Adjustments, deductions, exemptions and credits - Individual taxable income and tax compliance |
AICPA CPA Regulation Sample Questions:
Question 1
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?
A. Single.
B. Married filing separately.
C. Head of household.
D. Qualifying widow(er) with dependent child.
Question 2
Smith, an individual calendar-year taxpayer, purchased 100 shares of Core Co. common stock for
$ 15,000 on December 15, 1992, and an additional 100 shares for $13,000 on December 30, 1992. On
January 3, 1993, Smith sold the shares purchased on December 15, 1992, for $13,000. What amount of
loss from the sale of Core's stock is deductible on Smith's 1992 and 1993 income tax returns?
A. Option A
B. Option B
C. Option D
D. Option C
Question 3
In evaluating the hierarchy of authority in tax law, which of the following carries the greatest authoritative
value for tax planning of transactions?
A. IRS regulations.
B. Tax court decisions.
C. Internal Revenue Code.
D. IRS agents' reports.
Question 4
Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for $2,500.
The cabin was used personally by Barkley for three months and left vacant for the rest of the year.
Expenses for the cabin were as follows:
Real estate taxes $1,000
Maintenance and utilities $2,000
How much rental income (loss) is included in Barkley's adjusted gross income?
A. $500
B. $(500)
C. $0
D. $(1,500)
Question 5
On December 31, 1989, a building owned by Pine Corp. was totally destroyed by fire. The building had
fire insurance coverage up to $500,000. Other pertinent information as of December 31, 1989 follows:
During January 1990, before the 1989 financial statements were issued, Pine received insurance
proceeds of $500,000. On what amount should Pine base the determination of its loss on involuntary
conversion?
A. $550,000
B. $560,000
C. $520,000
D. $530,000
Solutions:
| Question 1 Answer: D | Question 2 Answer: A | Question 3 Answer: C | Question 4 Answer: C | Question 5 Answer: D |
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Online Test Engine can supports Windows / Mac / Android / iOS, etc., because it is the software based on WEB browser. You can use it on any electronic device and practice with self-paced.
Online Test Engine supports offline practice, while the precondition is that you should run it with the internet at the first time.
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