Try and practice the latest AICPA : CPA-Regulation real questions & answers

Last Updated: Sep 11, 2026

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From a free demo to 365 days of updates and a clear money-back policy, Actual4Cert covers the whole AICPA Certified Public Accountant CPA Regulation preparation cycle in one place. If the CPA-Regulation exam is on your 2026 roadmap, the 70 practice questions here are the fastest way to find out where you stand.

AICPA CPA-Regulation Exam Overview:

Certification Vendor:AICPA
Exam Name:Uniform CPA Examination - Regulation (REG)
Exam Number:REG
Related Certifications:CPA Financial Accounting and Reporting (FAR)
CPA Business Environment and Concepts (BEC replaced under CPA Evolution with ISC/TCP disciplines)
CPA Audit (AUD)
Real Exam Qty:76 MCQs + 8 TBS
Passing Score:75
Certificate Validity Period:18–30 months (varies by state/jurisdiction rules, typically 30 months credit window)
Available Languages:English
Exam Price:Approx. 250–350 USD (varies by jurisdiction)
Exam Format:Task-Based Simulations (TBS), Multiple Choice Questions (MCQ)
Exam Duration:240 minutes
Recommended Training:AICPA CPA Exam Resources
Exam Registration:CPA Exam Official Information
Sample Questions: DOWNLOAD DEMO
Exam Way:Computer-based testing at authorized Prometric test centers
Pre Condition:No formal prerequisite, but eligibility is determined by individual US state Board of Accountancy requirements (education and credit-hour requirements typically required to sit for CPA Exam).
Official Syllabus URL:https://www.aicpa-cima.com/cpa-exam

AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Federal Taxation of Property Transactions5–15%- Basis calculations
- Property disposition and recognition of gain/loss
Federal Taxation of Entities15–25%- S corporations
- Estate and trust taxation basics
- C corporations taxation
- Partnerships
Business Law20–30%- Contracts
- Commercial transactions (UCC)
- Agency
- Business structure and regulation
Ethics, Professional Responsibilities and Federal Tax Procedures15–25%- Ethical and professional responsibilities
- Federal tax procedures
Federal Taxation of Individuals15–25%- Gross income inclusions and exclusions
- Deductions and credits
- Individual tax computations

AICPA CPA-Regulation Exam: Your Questions, Answered

The AICPA Certified Public Accountant CPA Regulation exam is the official AICPA assessment behind the Certified Public Accountant (CPA) credential, which sits at the Professional level. Passing it confirms that your skills meet the vendor's current requirements rather than a textbook outline. It also connects with related certifications such as CPA Audit (AUD), CPA Financial Accounting and Reporting (FAR), CPA Business Environment and Concepts (BEC replaced under CPA Evolution with ISC/TCP disciplines), so it can anchor a broader certification path.

According to the official exam information, the AICPA Certified Public Accountant CPA Regulation exam includes 76 MCQs + 8 TBS questions and gives you 240 minutes to complete them. Treat that as a pacing exercise, not just a knowledge check: bank the questions you know first, flag the ones that stall you, and circle back instead of burning minutes on a single item. Before test day, run at least one full timed session in the Actual4Cert desktop or online test engine, so the clock never feels unfamiliar when it counts.

To pass the AICPA Certified Public Accountant CPA Regulation exam you need 75, and the official registration fee is Approx. 250–350 USD (varies by jurisdiction). Keep one thing in mind: a failed attempt is not discounted, so retaking the exam means paying Approx. 250–350 USD (varies by jurisdiction) again in full. A practical safeguard is to sit a complete Actual4Cert practice test a week or two before your exam date; if your timed scores are not sitting comfortably above the passing mark, consider pushing your booking back and drilling the weak domains first.

The official prerequisites for the AICPA Certified Public Accountant CPA Regulation exam are as follows: No formal prerequisite, but eligibility is determined by individual US state Board of Accountancy requirements (education and credit-hour requirements typically required to sit for CPA Exam).. Requirements can change over time, so confirm the details on the official AICPA exam page at https://www.aicpa-cima.com/cpa-exam before you book your seat.

You can register through the official channels listed below:

Exam delivery: Computer-based testing at authorized Prometric test centers.

AICPA points candidates toward the following official training options:

Official training builds the theory; the 70 practice questions from Actual4Cert show you how that theory appears in exam-style items, which is where most study plans actually pay off.

Yes. A free PDF demo of the AICPA Certified Public Accountant CPA Regulation practice questions is available on the Actual4Cert samples page, so you can check the question style and difficulty before spending anything. Every purchase also includes 365 days of free updates, and if your product expires after that period, you can extend the update service from your member zone at 50% off.

If you take the CPA-Regulation exam within 60 days of your purchase and do not pass, Actual4Cert offers a 100% money-back guarantee: send a scanned copy of your exam enrollment slip together with the official Score Report PDF within two days of your exam date, and the refund is processed within seven days. The candidate name must match the payer name, and the guarantee does not apply to exams taken within three days of purchase, to material that was downloaded without the exam actually being taken, or to free materials and expired orders. Prefer to keep studying instead? You can exchange your purchase for two additional exam products of equal value, free of charge, while keeping the update service on your original product. Delivery itself is instant: the download link is emailed within one minute of payment, and if nothing arrives within two hours, our support team will sort it out. There is no limit on how many computers you install the material on.

The AICPA Certified Public Accountant CPA Regulation syllabus is organized into 5 domains. The leading areas include Business Law (20–30%), Ethics, Professional Responsibilities and Federal Tax Procedures (15–25%), and Federal Taxation of Entities (15–25%). For the complete, topic-by-topic breakdown, scroll up to the Exam Topics section above.

AICPA Certified Public Accountant CPA Regulation Sample Questions:

Question #1

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. $3,000
  • B. $0
  • C. $500
  • D. $2,500
  • E. $2,000
  • F. $1,300
  • G. $50,000
  • H. $900
  • I. $25,000
  • J. $55,000
  • K. $10,000
  • L. $1,250
  • M. $75,000
  • N. $1,000
  • O. $1,500
Answer: L

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Question #2

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.
The Moores received a $500 security deposit on their rental property in 1994. They are required to return the amount to the tenant.

  • A. $3,000
  • B. $0
  • C. $500
  • D. $2,500
  • E. $2,000
  • F. $1,300
  • G. $50,000
  • H. $900
  • I. $25,000
  • J. $55,000
  • K. $10,000
  • L. $1,250
  • M. $75,000
  • N. $1,000
  • O. $1,500
Answer: B

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Question #3

During 2001, Adler had the following cash receipts:

What is the total amount that must be included in gross income on Adler's 2001 income tax return?

  • A. $18,000
  • B. $19,900
  • C. $19,500
  • D. $18,400
Answer: C

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Question #4

Smith, an individual calendar-year taxpayer, purchased 100 shares of Core Co. common stock for
$15,000 on December 15, 1992, and an additional 100 shares for $13,000 on December 30, 1992. On January 3, 1993, Smith sold the shares purchased on December 15, 1992, for $13,000. What amount of loss from the sale of Core's stock is deductible on Smith's 1992 and 1993 income tax returns?

  • A. Option B
  • B. Option A
  • C. Option D
  • D. Option C
Answer: B

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Question #5

Under the uniform capitalization rules applicable to property acquired for resale, which of the following costs should be capitalized with respect to inventory if no exceptions are met?

  • A. Option B
  • B. Option A
  • C. Option D
  • D. Option C
Answer: C

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