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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:
| 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 |
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