Exam Name: CPA Regulation
Certification Provider: AICPA
Corresponding Certification: AICPA Certification
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REG PDF Practice Q&A's
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- Total Questions: 70
- Updated on: Sep 07, 2026
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Certification vendors revise their outlines, and stale material quietly hurts candidates. The REG practice questions at Fast2test are reviewed on a continuous basis, and your purchase of the AICPA CPA Regulation package includes 365 days of free updates, so your study set stays current through 2026 and beyond.
AICPA REG Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Regulation |
| Exam Number: | REG |
| Available Languages: | English |
| Exam Format: | Task-Based Simulations (TBS), Multiple Choice Questions (MCQ) |
| Certificate Validity Period: | 30 months from passing first section |
| Exam Duration: | 240 minutes |
| Exam Price: | $262.64 USD per section (varies by jurisdiction) |
| Passing Score: | 75 (scaled score 0-99) |
| Real Exam Qty: | 72 MCQs + 8 TBSs |
| Related Certifications: | FAR TCP BAR AUD ISC |
| Recommended Training: | AICPA CPA Exam Blueprints & Study Resources NASBA Candidate Bulletin |
| Exam Registration: | NASBA CPA Exam Services AICPA CPA Exam Registration |
| Sample Questions: | AICPA REG Sample Questions |
| 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 Property Transactions | 12-22% | - Cost recovery, depreciation, and amortization - Recognition of gains and losses - Capital vs ordinary asset classification - Like-kind exchanges and involuntary conversions - Basis and holding periods of assets |
| Federal Taxation of Individuals | 15-25% | - Pass-through entity income reporting - Adjustments, deductions, and credits - Gross income inclusions and exclusions - Loss limitations and tax computation - Filing status and exemptions |
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Ethics and responsibilities in tax practice - Licensing and disciplinary systems - Treasury Department Circular 230 rules - Tax preparer penalties and due diligence - IRS audit, appeals, and collection procedures |
| Business Law | 10-20% | - Debtor-creditor relationships and bankruptcy - Secured transactions (UCC Article 9) - Business structure legal framework - Agency relationships - Contracts and UCC Article 2 |
| Federal Taxation of Entities | 28-38% | - Book-tax differences and distributions - S Corporations - Tax-exempt organizations - C Corporations - Partnerships and LLCs |
REG Exam FAQ: What Candidates Ask About AICPA CPA Regulation
The REG exam, officially titled CPA Regulation, is the AICPA exam you pass to earn the Uniform Certified Public Accountant (CPA) certification, a credential at the Professional level. Passing it confirms the skills defined in the official exam outline, and it is associated with related credentials such as AUD, FAR, BAR, ISC, TCP.
The REG exam includes 72 MCQs + 8 TBSs questions and gives you 240 minutes to finish them. That is a tight pace per question, so get used to reading each stem once, flagging anything uncertain, and moving on rather than getting stuck. Running timed practice tests in the Fast2test desktop or online test engine is the most reliable way to build that rhythm before exam day.
The passing score for the REG exam is 75 (scaled score 0-99), and the official registration fee is $262.64 USD per section (varies by jurisdiction). Keep in mind that a failed attempt means paying $262.64 USD per section (varies by jurisdiction) again in full to retake it, so book your slot only when your scores on Fast2test practice tests sit consistently above the passing line.
AICPA lists the following prerequisites or eligibility notes for the REG exam: Bachelor's degree + 120–150 semester credits (varies by state board); minimum accounting/business coursework required. Requirements can change over time, so confirm the details on the official exam page at AICPA's official site before you register.
You can register for the REG exam through the official channels below:
The exam is delivered in the following format: Computer-based testing at Prometric test centers; online proctoring not available. Choose a date that leaves you enough time to work through the full 70-question practice set first.
AICPA recommends the following training resources for REG candidates:
Official courses build the theory, and the 70 practice questions from Fast2test help you turn that theory into exam-ready speed and accuracy.
Yes. Fast2test offers a free PDF demo of the REG material, so you can check the question style and answer quality before purchasing. Every purchase also includes 365 days of free updates, and if your product expires you can extend the update service at a 50% discount from your member zone.
Your purchase is protected by a 100% Money Back Guarantee with clear conditions: if you take the corresponding REG exam within 60 days of purchase and do not pass, you can apply for a full refund. The candidate name must match the payer name, and you need to submit a scanned exam enrollment slip together with the official Score Report PDF within 2 days of taking the exam; claims are processed within 7 days. Sitting the exam within 3 days of purchase, downloading without taking the exam, free materials, and expired orders are not covered. If you would rather not take a refund, you can exchange your order for two free exam products of equal value and keep the update service on your original purchase.
Delivery is instant: your download links are emailed within one minute of payment, and you can also download directly from the website. If nothing arrives within 2 hours, contact customer service and check your spam folder. There is no limit on how many computers you can install the material on.
The REG exam blueprint is divided into 5 domains, starting with Federal Taxation of Property Transactions (12-22%); Federal Taxation of Individuals (15-25%); Federal Taxation of Entities (28-38%). For the complete domain-by-domain breakdown, see the Exam Topics section above — it lists every topic the current outline covers.
AICPA CPA Regulation Sample Questions:
Question 1
In which of the following situations may taxpayers file as married filing jointly?
A. Taxpayers who were divorced during the year.
B. Taxpayers who were married but lived under a legal separation agreement at the end of the year.
C. Taxpayers who were married but lived apart during the year.
D. Taxpayers who were legally separated but lived together for the entire year.
Question 2
Which payment(s) is(are) included in a recipient's gross income?
I. Payment to a graduate assistant for a part-time teaching assignment at a university. Teaching is not a
requirement toward obtaining the degree.
II. A grant to a Ph.D. candidate for his participation in a university-sponsored research project for the
benefit of the university.
A. Neither I nor II.
B. Both I and II.
C. I only.
D. II only.
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.
During 1994, the Moores received a $2,500 federal tax refund and a $1,250 state tax refund for 1993
overpayments. In 1993, the Moores were not subject to the alternative minimum tax and were not entitled
to any credit against income tax. The Moores' 1993 adjusted gross income was $80,000 and itemized
deductions were $1,450 in excess of the standard deduction. The state tax deduction for 1993 was
$ 2,000.
A. $75,000
B. $1,500
C. $2,000
D. $50,000
E. $1,300
F. $3,000
G. $1,000
H. $55,000
I. $2,500
J. $25,000
K. $500
L. $1,250
M. $900
N. $0
O. $10,000
Question 4
In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and
his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received
$ 9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with
Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's
income. How many exemptions was Smith entitled to claim on his 19X4 tax return?
A. 2
B. 4
C. 3
D. 1
Question 5
Gibson purchased stock with a fair market value of $14,000 from Gibson's adult child for $12,000. The
child's cost basis in the stock at the date of sale was $16,000. Gibson sold the same stock to an unrelated
party for $18,000. What is Gibson's recognized gain from the sale?
A. $2,000
B. $6,000
C. $4,000
D. $0
Solutions:
| Question 1 Answer: C | Question 2 Answer: B | Question 3 Answer: L | Question 4 Answer: A | Question 5 Answer: A |
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