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Last Updated: Jul 27, 2026
No. of Questions: 70 Questions & Answers with Testing Engine
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Candidates must know the exam topics before they start of preparation. because it will really help them in hitting the core. Our CPA Regulation Exam exam dumps will include the following topics:
CPA Regulation (REG)
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
There is no such prerequisite, anyone can go ahead and write Global Professional Human Resource certification just they need to fulfill the eligibility criteria.
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Preparation Guide for CPA Regulation Exam
Introduction
The AICPA is committed to providing students and Certified Public Accountant, CPA Regulation candidates with the information and tools to guide them to successful entry into the accounting profession.
AICPA vision is to establish a standardized process to deliver in a cost-effective and time-efficient manner a superior quality higher education in accounts across the globe with the CPA Regulation Certifications.
AICPA's goal or objective is to ensure that a business manager who earns the CPA or CABM credential today will be knowledge-competent and ethical for throughout his/her career and that he/she will then broaden these core knowledge proficiencies and ethical values to tomorrow when he/she becomes a business executive (e.g., CEO) or a corporate director. To this end, AICPA represents a single and collective voice for the entire business management profession, which symbolizes self-regulation by the profession.
Certification is evidence of your skills, expertise in those areas in which you like to work. If candidate wants to work in Public Accountant and prove his knowledge, Certification offered by AICPA. This CPA Regulation Exam Certification helps a candidate to validates his skills in Public Accountant.
In this guide, we will cover the CPA Certification exam, CPA Certified professional salary and all aspects of the CPA Certification.
| Section | Weight | Objectives |
|---|---|---|
| Business Law | 15-25% | - Uniform Commercial Code (UCC) articles - Employment and federal business regulations - Debtor-creditor relationships and bankruptcy - Business structure legal characteristics - Contract formation and performance - Agency relationships and authority |
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Treasury Department Circular 230 - Privileged communications and disclosure rules - Ethics and responsibilities in tax practice - Federal tax audit and appeal procedures - Tax preparer penalties and due diligence |
| Federal Taxation of Individuals | 22-32% | - Filing status and dependency rules - Tax credits and alternative minimum tax - Loss limitations and carryovers - Gross income inclusions and exclusions - Adjustments, deductions, and exemptions |
| Federal Taxation of Property Transactions | 12-22% | - Cost recovery: depreciation, amortization, depletion - Asset basis and holding periods - Like-kind exchanges and involuntary conversions - Recognition of gains and losses - Capital vs ordinary asset classification |
| Federal Taxation of Entities | 23-33% | - Book-tax differences - Tax-exempt organizations - C corporations and S corporations - Gift, estate, and trust taxation - Partnerships and LLCs |
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