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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: Business Law15-25%- Agency
- Business Structure
- Debtor-Creditor Relationships
- Contracts
- Federal Securities Regulation
Topic 2: Federal Taxation of Individuals22-32%- Gross Income
- Deductions
- Individual Tax Computation
- Tax Credits
- Property Transactions
Topic 3: Federal Taxation of Property Transactions5-15%- Gains and Losses
- Property Tax Basis and Cost Recovery
- Like-Kind Exchanges and Involuntary Conversions
Topic 4: Federal Taxation of Entities23-33%- C Corporations
- S Corporations
- Trusts and Estates
- Limited Liability Companies
- Entity Tax Compliance
- Partnerships
Topic 5: Ethics, Professional Responsibilities and Federal Tax Procedures10-20%- Federal Tax Procedures
- Legal Duties and Responsibilities
- Ethics and Professional Responsibilities

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