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- Total Questions: 70
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AICPA REG Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Regulation |
| Exam Number: | REG |
| Related Certifications: | BAR AUD TCP ISC FAR |
| Passing Score: | 75 (scaled score 0-99) |
| Certificate Validity Period: | 30 months from passing first section |
| Exam Format: | Multiple Choice Questions (MCQ), Task-Based Simulations (TBS) |
| Available Languages: | English |
| Exam Duration: | 240 minutes |
| Exam Price: | $262.64 USD per section (varies by jurisdiction) |
| Real Exam Qty: | 72 MCQs + 8 TBSs |
| Recommended Training: | NASBA Candidate Bulletin AICPA CPA Exam Blueprints & Study Resources |
| Exam Registration: | NASBA CPA Exam Services AICPA CPA Exam Registration |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Computer-based testing at Prometric test centers; online proctoring not available |
| Pre Condition: | Bachelor's degree + 120–150 semester credits (varies by state board); minimum accounting/business coursework required |
| Official Syllabus URL: | https://us.aicpa.org/becomeacpa/cpaexam/exam-content-blueprints |
AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Entities | 28-38% | - Partnerships and LLCs - Book-tax differences and distributions - S Corporations - Tax-exempt organizations - C Corporations |
| Federal Taxation of Property Transactions | 12-22% | - Recognition of gains and losses - Capital vs ordinary asset classification - Basis and holding periods of assets - Like-kind exchanges and involuntary conversions - Cost recovery, depreciation, and amortization |
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Treasury Department Circular 230 rules - Licensing and disciplinary systems - Tax preparer penalties and due diligence - Ethics and responsibilities in tax practice - IRS audit, appeals, and collection procedures |
| Federal Taxation of Individuals | 15-25% | - Gross income inclusions and exclusions - Adjustments, deductions, and credits - Loss limitations and tax computation - Filing status and exemptions - Pass-through entity income reporting |
| Business Law | 10-20% | - Secured transactions (UCC Article 9) - Agency relationships - Business structure legal framework - Contracts and UCC Article 2 - Debtor-creditor relationships and bankruptcy |
REG Exam FAQ: What Candidates Ask Most
The AICPA CPA Regulation (exam code REG) is the exam you pass to earn the Uniform Certified Public Accountant (CPA) certification, a credential at the Professional level. It is also connected with related credentials such as AUD, FAR, BAR, ISC, TCP. If you are mapping out a certification path with AICPA, this exam is a milestone worth planning around.
The REG exam includes 72 MCQs + 8 TBSs 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 (scaled score 0-99) to pass the REG exam, and the official registration fee is $262.64 USD per section (varies by 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.
Bachelor's degree + 120–150 semester credits (varies by state board); minimum accounting/business coursework required
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 REG exam information.
You can book the REG exam through the official registration channels below:
How the exam is taken: Computer-based testing at Prometric test centers; online proctoring not available.
AICPA lists the following official training options for candidates preparing for this exam:
Once you have worked through the training, measure your readiness with the 70 practice questions from 2Pass4sure — they show you exactly which topics still need attention before you book the exam.
Yes. 2Pass4sure offers a free PDF demo of the REG 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 REG 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 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 Individuals — 15-25%
- Federal Taxation of Property Transactions — 12-22%
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 CPA Regulation Sample Questions:
Question 1
Which one of the following statements is correct with regard to an individual taxpayer who has elected to
amortize the premium on a bond that yields taxable interest?
A. The bond's basis is increased by the amortization.
B. The amortization is not treated as a reduction of taxable income.
C. The amortization is treated as an itemized deduction.
D. The bond's basis is reduced by the amortization.
Question 2
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 3
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
Question 4
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 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
land in 1994 to an unrelated third party for $56,000.
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 5
Starr, a self-employed individual, purchased a piece of equipment for use in Starr's business. The costs
associated with the acquisition of the equipment were:
What is the depreciable basis of the equipment?
A. $55,000
B. $59,425
C. $59,125
D. $58,400
Solutions:
| Question 1 Answer: D | Question 2 Answer: D | Question 3 Answer: O | Question 4 Answer: O | Question 5 Answer: B |
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