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In 2026, preparing for the CPA-Regulation exam while holding down a full-time job leaves little room for trial and error. 2Pass4sure packs 70 focused practice questions for the AICPA Certified Public Accountant CPA Regulation into a format you can work through on your own schedule, so every spare hour actually counts.
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 |
| Available Languages: | English |
| Exam Price: | Varies by U.S. jurisdiction |
| Related Certifications: | Certified Public Accountant (CPA) |
| Passing Score: | 75 |
| Exam Format: | Multiple-Choice Questions (MCQ), Task-Based Simulations (TBS), Computer-Based Exam |
| Real Exam Qty: | 80 (72 Multiple-Choice Questions and 8 Task-Based Simulations) |
| Sample Questions: | DOWNLOAD DEMO |
| 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:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Law | 15-25% | - Agency - Business Structure - Debtor-Creditor Relationships - Contracts - Federal Securities Regulation |
| Topic 2: Federal Taxation of Individuals | 22-32% | - Gross Income - Deductions - Individual Tax Computation - Tax Credits - Property Transactions |
| Topic 3: Federal Taxation of Property Transactions | 5-15% | - Gains and Losses - Property Tax Basis and Cost Recovery - Like-Kind Exchanges and Involuntary Conversions |
| Topic 4: Federal Taxation of Entities | 23-33% | - C Corporations - S Corporations - Trusts and Estates - Limited Liability Companies - Entity Tax Compliance - Partnerships |
| Topic 5: Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Federal Tax Procedures - Legal Duties and Responsibilities - Ethics and Professional Responsibilities |
CPA-Regulation Exam FAQ: What Candidates Ask Most
The AICPA Certified Public Accountant CPA Regulation (exam code CPA-Regulation) is the exam you pass to earn the AICPA Certification certification, a credential at the Professional level. It is also connected with related credentials such as Certified Public Accountant (CPA). If you are mapping out a certification path with AICPA, this exam is a milestone worth planning around.
The CPA-Regulation exam includes 80 (72 Multiple-Choice Questions and 8 Task-Based Simulations) questions, and you have 240 minutes to complete them. With that many questions on the clock, pacing is part of the challenge: divide your time into rough blocks as you go, and flag the items that stall you so you can circle back at the end instead of burning minutes on a single question. A week or two before your exam date, sit at least one full timed session in the 2Pass4sure test engine under the same time limit, so the pace feels familiar rather than frantic on the day.
You need 75 to pass the CPA-Regulation exam, and the official registration fee is Varies by U.S. jurisdiction. That fee is due again in full for every retake, which makes thorough preparation the cheaper investment by far. Before you book your seat, test yourself with the 2Pass4sure practice questions until you are scoring comfortably above the passing mark on a consistent basis — it is the simplest way to avoid paying for the same exam twice.
Eligibility requirements vary by state board of accountancy. Candidates must meet jurisdiction-specific education and application requirements before sitting for the CPA Exam.
Eligibility rules can be adjusted by AICPA over time, so before you register, confirm the current requirements on the official exam page: view the official CPA-Regulation exam information.
Yes. 2Pass4sure offers a free PDF demo of the CPA-Regulation practice questions, so you can judge the quality of the material firsthand before paying anything. Every purchase also includes 365 days of free updates — if AICPA changes the exam during that year, your material changes with it. And when the free update period expires, you can extend it at a 50% discount from within your member zone.
Every CPA-Regulation purchase at 2Pass4sure is backed by a 100% Money Back Guarantee: if you take the corresponding exam within 60 days of your purchase and do not pass, you can apply for a full refund. The guarantee has clear conditions — it does not apply if you sit the exam within 3 days of purchase, if you downloaded the material but never actually took the exam, or to free materials and expired orders, and the candidate name must match the payer name. To file a claim, send a scan of your exam enrollment slip together with your official Score Report PDF within 2 days of the exam; claims are processed within 7 days. If you would rather not take a refund, you can exchange the product instead and receive two additional exam preparation products of equal value for free, while your original product keeps its update service. Delivery itself is instant: your material is available for download right after payment and is also sent to your email within one minute — if it has not arrived within 2 hours, contact our customer service. There is no limit on how many computers you can install it on.
The official AICPA Certified Public Accountant CPA Regulation outline divides the exam content into 5 main domains. The first three are:
- Ethics, Professional Responsibilities and Federal Tax Procedures — 10-20%
- Federal Taxation of Entities — 23-33%
- Business Law — 15-25%
That is only the headline view — scroll back up to the Exam Topics section on this page for the complete domain-by-domain breakdown before you plan your study schedule.
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
Which one of the following will result in an accruable expense for an accrual-basis taxpayer?
A. A repair completed prior to year end and paid upon completion.
B. An invoice dated prior to year end but the repair completed after year end.
C. A signed contract for repair work to be done and the work is to be completed at a later date.
D. A repair completed prior to year end but not invoiced.
Question 3
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. Married filing separately.
B. Head of household.
C. Qualifying widow(er) with dependent child.
D. Single.
Question 4
Under the uniform capitalization rules applicable to taxpayers with property acquired for resale, which of the following costs should be capitalized with respect to inventory if no exceptions have been met?
A. Option A
B. Option C
C. Option D
D. Option B
Question 5
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. $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
Solutions:
| Question 1 Answer: C | Question 2 Answer: D | Question 3 Answer: C | Question 4 Answer: A | Question 5 Answer: O |
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