CPA Regulation
CPA Regulation
Exam Info
REG EXAM OVERVIEW & INSIGHTS
The Regulation (REG) section of the CPA Exam tests a CPA candidate’s knowledge and skill level on federal taxation, business law, business ethics and professional and legal responsibilities. As laid out in the AICPA Blueprints, more than 60% of the REG exam focuses on federal taxation.
REG EXAM CONTENT
55-85% Federal Taxation
- Federal taxation of individuals
- Federal taxation of entities
- Federal taxation of property transactions
10-20% Business Law
- Contracts
- Agency
- Business structure
- Debtor-creditor relationships
- Government regulation of business
10-20% Ethics, Professional Responsibilities, and Federal Tax Procedures
- Ethics and responsibilities in tax practice
- Licensing and disciplinary systems
- Federal tax procedures
- Legal duties and responsibilities
Exam Skills
Certification Exam: CPA Regulation
| Exam Type | Certification |
|---|---|
| Exam Code | REG |
| Duration | 3 hours |
| Number Of Question | 65 |
| Success Score | 75% |
| Price | 200$ |
Evaluation Exam: CPA Regulation
| Exam Type | Evaluation |
|---|---|
| Exam Code | REG-eval |
| Duration | 1 hour |
| Number Of Question | 20 |
| Success Score | 75% |
| Price | 40$ |