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The CPA-Regulation exam has a reputation for tripping up even experienced professionals, and the AICPA Certified Public Accountant CPA Regulation blueprint keeps getting broader. Rather than guessing what matters, work through the 70 practice questions 2Pass4sure has built around the current exam and walk in knowing the format cold.

AICPA CPA-Regulation Exam Overview:

Certification Vendor:AICPA
Exam Name:Uniform CPA Examination - Regulation (REG)
Exam Number:REG
Exam Price:Approx. 250–350 USD (varies by jurisdiction)
Real Exam Qty:76 MCQs + 8 TBS
Certificate Validity Period:18–30 months (varies by state/jurisdiction rules, typically 30 months credit window)
Passing Score:75
Exam Duration:240 minutes
Available Languages:English
Related Certifications:CPA Audit (AUD)
CPA Financial Accounting and Reporting (FAR)
CPA Business Environment and Concepts (BEC replaced under CPA Evolution with ISC/TCP disciplines)
Exam Format:Task-Based Simulations (TBS), Multiple Choice Questions (MCQ)
Recommended Training:AICPA CPA Exam Resources
Exam Registration:CPA Exam Official Information
Sample Questions: DOWNLOAD DEMO
Exam Way:Computer-based testing at authorized Prometric test centers
Pre Condition:No formal prerequisite, but eligibility is determined by individual US state Board of Accountancy requirements (education and credit-hour requirements typically required to sit for CPA Exam).
Official Syllabus URL:https://www.aicpa-cima.com/cpa-exam

AICPA CPA-Regulation Exam Syllabus Topics:

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

Answers to the Most Common Questions About AICPA Certified Public Accountant CPA Regulation

The CPA-Regulation exam is the official AICPA exam for AICPA Certified Public Accountant CPA Regulation. Passing it earns you the Certified Public Accountant (CPA) credential, which sits at the Professional level. It is also connected to CPA Audit (AUD), CPA Financial Accounting and Reporting (FAR), CPA Business Environment and Concepts (BEC replaced under CPA Evolution with ISC/TCP disciplines), so what you learn carries over if you plan to pursue those paths as well. Employers treat the certification as verified proof of skill, which is why structured preparation with 2Pass4sure's practice questions pays off.

The CPA-Regulation exam contains 76 MCQs + 8 TBS questions, and the time limit is 240 minutes. Translate that into a pacing plan before exam day: know roughly how long you can afford per item, flag anything that stalls you, and circle back at the end instead of burning minutes. Two or three full timed sessions in 2Pass4sure's test engine will teach you that rhythm far better than untimed reading ever will.

The passing score for the CPA-Regulation exam is 75, and the official registration fee is Approx. 250–350 USD (varies by jurisdiction). Remember that a failed attempt means paying that fee again in full for a retake, so treat self-assessment as part of the budget: run 2Pass4sure's practice questions under timed conditions and only book your seat once your scores sit comfortably above the passing bar.

No formal prerequisite, but eligibility is determined by individual US state Board of Accountancy requirements (education and credit-hour requirements typically required to sit for CPA Exam). Eligibility details can change, so before you register, confirm the current requirements on the official exam page: https://www.aicpa-cima.com/cpa-exam.

You can book the CPA-Regulation exam through the official registration channels below:

Exam delivery method: Computer-based testing at authorized Prometric test centers.

AICPA points candidates to the following official training options:

Once the coursework has built your foundation, the fastest way to turn theory into exam readiness is drilling with 2Pass4sure's 70 practice questions for the AICPA Certified Public Accountant CPA Regulation exam.

Yes. 2Pass4sure offers a free PDF demo of the AICPA Certified Public Accountant CPA Regulation practice questions on the samples page, so you can judge the format and quality yourself before paying anything. Every purchase also includes 365 days of free updates, and after the product expires you can extend the update service at a 50% discount from within your member zone.

If you take the corresponding exam within 60 days of purchase and do not pass, 2Pass4sure backs you with a 100% money-back guarantee. To claim it, submit a scanned copy of your exam enrollment slip together with your official Score Report PDF within 2 days of the exam, and the refund is processed within 7 days. The guarantee does not apply to attempts made within the first 3 days after purchase, to products downloaded without actually sitting the exam, or to free materials and expired orders, and the candidate name must match the payer's name. If you would rather have study material than money, you can instead exchange for two additional exam products of equal value, free of charge, while keeping the update service on your original purchase. Delivery itself is instant: your download is available right after payment and a copy reaches your mailbox within one minute — if nothing arrives within 2 hours, contact customer service. You may install the product on as many computers as you need.

The official AICPA Certified Public Accountant CPA Regulation blueprint is organized into 5 domains. The leading areas are:

  • Federal Taxation of Entities — 15–25% of the exam
  • Federal Taxation of Property Transactions — 5–15% of the exam
  • Ethics, Professional Responsibilities and Federal Tax Procedures — 15–25% of the exam

For the complete domain-by-domain breakdown with every subtopic, see the Exam Topics outline above.

AICPA Certified Public Accountant CPA Regulation Sample Questions:

Question 1

In the current year Jensen had the following items:

What is Jensen's AGI for the current year?

A. $44,000
B. $84,000
C. $59,000
D. $62,000


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

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


Question 3

During 1993 Kay received interest income as follows:
On U.S. Treasury certificates $4,000
On refund of 1991 federal income tax 500
The total amount of interest subject to tax in Kay's 1993 tax return is:

A. $4,000
B. $500
C. $0
D. $4,500


Question 4

Cobb, an unmarried individual, had an adjusted gross income of $200,000 in 1990 before any IRA deduction, taxable social security benefits, or passive activity losses. Cobb incurred a loss of $30,000 in 1990 from rental real estate in which he actively participated. What amount of loss attributable to this rental real estate can be used in 1990 as an offset against income from nonpassive sources?

A. $30,000
B. $12,500
C. $25,000
D. $0


Question 5

An individual had the following capital gains and losses for the year:

What will be the net gain (loss) reported by the individual and at what applicable tax rate(s)?

A. Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.
B. Long-term gain of $16,000 at the 15% rate.
C. Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
D. Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.


Solutions:

Question 1
Answer: C
Question 2
Answer: O
Question 3
Answer: D
Question 4
Answer: D
Question 5
Answer: B

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