AICPA CPA-Regulation Q&A - in .pdf

  • CPA-Regulation pdf
  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Aug 02, 2026
  • Q & A: 70 Questions and Answers
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  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
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  • Updated: Aug 02, 2026
  • Q & A: 70 Questions and Answers
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AICPA CPA-Regulation Q&A - Testing Engine

  • CPA-Regulation Testing Engine
  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Aug 02, 2026
  • Q & A: 70 Questions and Answers
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CPA Regulation Certification Path

There is no such prerequisite, anyone can go ahead and write Global Professional Human Resource certification just they need to fulfill the eligibility criteria.

Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx

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What is the duration, language, and format of CPA Regulation Exam

  • Passing Score: 75 on scale of (0-99)
  • Length of Examination: 4 hours.
  • Scoring weight: 50% MCQ's , 50% TBSs
  • Number of Questions: 84 Questions ( comprises of 76 MCQs, 8 Task Based Simulations)
  • Format of exam : Computer based exam .
  • Type of Questions: This test format is multiple-choice questions (MCQs) , task-based simulations (TBSs)
  • Language: English

AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Ethics, Professional Responsibilities, and Federal Tax Procedures10-20%- Federal tax audit and appeal procedures
- Ethics and responsibilities in tax practice
- Treasury Department Circular 230
- Privileged communications and disclosure rules
- Tax preparer penalties and due diligence
Federal Taxation of Entities23-33%- Tax-exempt organizations
- Gift, estate, and trust taxation
- C corporations and S corporations
- Partnerships and LLCs
- Book-tax differences
Federal Taxation of Individuals22-32%- Gross income inclusions and exclusions
- Filing status and dependency rules
- Tax credits and alternative minimum tax
- Loss limitations and carryovers
- Adjustments, deductions, and exemptions
Business Law15-25%- Contract formation and performance
- Business structure legal characteristics
- Debtor-creditor relationships and bankruptcy
- Agency relationships and authority
- Employment and federal business regulations
- Uniform Commercial Code (UCC) articles
Federal Taxation of Property Transactions12-22%- Recognition of gains and losses
- Capital vs ordinary asset classification
- Asset basis and holding periods
- Like-kind exchanges and involuntary conversions
- Cost recovery: depreciation, amortization, depletion
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