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Last Updated: Sep 10, 2026

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Walking into the testing center cold is a gamble. The Actual4Cert desktop and online test engines recreate the timed pressure of the REG exam, so the AICPA CPA Regulation format already feels familiar on test day in 2026.

AICPA REG Exam Overview:

Certification Vendor:AICPA
Exam Name:CPA Regulation (REG) Exam
Exam Number:REG
Real Exam Qty:74 total (66 MCQs + 8 TBSs)
Exam Duration:240 minutes
Exam Price:USD 250–350 (varies by jurisdiction and fees)
Related Certifications:CPA Auditing and Attestation (AUD)
CPA Tax Compliance and Planning (TCP)
CPA Business Analysis and Reporting (BAR)
CPA Financial Accounting and Reporting (FAR)
CPA Information Systems and Controls (ISC)
CPA Business Environment and Concepts (BEC legacy)
Exam Format:Multiple Choice Questions (MCQ), Task-Based Simulations (TBS)
Passing Score:75 (on a 0–99 scale)
Certificate Validity Period:CPA exam credit valid for 18 months (rolling window); CPA license does not expire once issued
Available Languages:English
Recommended Training:AICPA CPA Exam Blueprints & Prep Resources
NASBA Candidate Resources
Exam Registration:NASBA CPA Exam Services
CPA Central Registration Portal
Sample Questions: DOWNLOAD DEMO
Exam Way:Computer-based testing at authorized Prometric testing centers
Pre Condition:No formal prerequisites for taking the CPA exam, but most jurisdictions require education (typically 120–150 semester hours) and specific accounting coursework for licensure.

AICPA REG Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Federal Taxation of Entities18–28%- Business entity taxation
  • 1. Partnership taxation
    • 2. S corporations taxation
      • 3. C corporations taxation
        Topic 2: Business Law10–20%- Contracts and agency
        • 1. Contract formation and enforceability
          • 2. Agency relationships and liability
            - Business structure law
            • 1. Secured transactions basics
              • 2. UCC principles
                Topic 3: Ethics, Professional Responsibilities, and Federal Tax Procedures15–25%- Federal tax procedures
                • 1. IRS authority and procedures
                  • 2. Tax return filing, penalties, and statute of limitations
                    - Ethics and professional conduct
                    • 1. Professional responsibilities and standards
                      • 2. Ethical decision-making frameworks
                        Topic 4: Federal Taxation of Individuals15–25%- Individual income taxation
                        • 1. Gross income and exclusions
                          • 2. Deductions and credits
                            Topic 5: Federal Taxation of Property Transactions12–22%- Property transactions
                            • 1. Basis computation
                              • 2. Gains and losses recognition

                                Everything Candidates Ask About the REG Exam

                                The AICPA CPA Regulation exam (exam code REG) is the official AICPA exam that leads to the Certified Public Accountant (CPA) certification, sitting at the Professional level of the AICPA certification track. It is also connected with CPA Auditing and Attestation (AUD), CPA Financial Accounting and Reporting (FAR), CPA Business Environment and Concepts (BEC legacy), CPA Business Analysis and Reporting (BAR), CPA Information Systems and Controls (ISC), CPA Tax Compliance and Planning (TCP). If this is the credential you are working toward, the 70 practice questions at Actual4Cert map directly to its objectives.

                                The AICPA CPA Regulation exam includes 74 total (66 MCQs + 8 TBSs) questions, and you have 240 minutes to complete them. Divide the time limit by the question count and you get a tight average pace per item, so train yourself to flag time-consuming questions and return to them later instead of getting stuck. Before test day, run at least one full timed session in the Actual4Cert test engine under the same limits — the clock should never surprise you.

                                The passing score for AICPA CPA Regulation is 75 (on a 0–99 scale), and the official registration fee is USD 250–350 (varies by jurisdiction and fees). A failed attempt means paying that fee in full again, so your preparation budget deserves the same attention as your study plan. A practical rule: book your exam date only after you can finish a Actual4Cert practice test comfortably above the passing score more than once.

                                According to AICPA, candidates should meet the following before registering: No formal prerequisites for taking the CPA exam, but most jurisdictions require education (typically 120–150 semester hours) and specific accounting coursework for licensure.. Requirements can change, so confirm the latest details on the official AICPA exam page before you register.

                                You can register for the AICPA CPA Regulation exam through the official channels below:

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

                                AICPA lists the following official training options for this exam:

                                Formal training builds the theory; pair it with the 70 practice questions from Actual4Cert to find out whether you are genuinely ready for the exam.

                                Yes. A free PDF demo of the REG practice questions is available to download, so you can judge the format and quality before paying anything. Every purchase also includes 365 days of free updates, and if your product expires you can extend the update service at a 50% discount.

                                Your order is covered by a conditional 100% money-back guarantee: if you take the corresponding exam within 60 days of purchase and do not pass, you may apply for a full refund. Exams taken within 3 days of purchase are not eligible, nor are free materials or expired orders, and the candidate name must match the payer name. To claim, submit a scanned enrollment slip and your official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Prefer to keep studying? You can instead exchange your purchase for two free products of equal value while keeping the update service on your original one. Delivery itself is immediate: your product unlocks for instant download right after payment and a copy is emailed to you within a minute — if nothing arrives within 2 hours, contact our support team. There is no limit on the number of computers you can install it on.

                                The AICPA CPA Regulation blueprint is divided into 5 major domains, starting with Federal Taxation of Entities (18–28%), Federal Taxation of Property Transactions (12–22%), and Ethics, Professional Responsibilities, and Federal Tax Procedures (15–25%). The full breakdown, including every subdomain and its weighting, is listed in the Exam Topics section above — review it against your own weak areas before scheduling the exam.

                                AICPA 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.
                                In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
                                the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
                                land in 1994 to an unrelated third party for $56,000.

                                • 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
                                Reveal Solution  Discussion  0

                                Correct Answer: B  🗳️

                                Explanation: Only visible for Actual4Cert members. You can sign-up / login (it's free).

                                Question #2

                                Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in Gata's
                                profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
                                partnership business. For the year ended December 31, 1989, Gata had an operating loss of $100,000.
                                In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal
                                temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
                                used to pay for this equipment. Wolf's passive loss for 1989 is:

                                • A. $0
                                • B. $5,000
                                • C. $6,000
                                • D. $4,000
                                Reveal Solution  Discussion  0

                                Correct Answer: B  🗳️

                                Explanation: Only visible for Actual4Cert members. You can sign-up / login (it's free).

                                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.
                                In 1994, Joan received $3,500 as beneficiary of the death benefit, which was provided by her brother's
                                employer. Joan's brother did not have a nonforfeitable right to receive the money while living.

                                • 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
                                Reveal Solution  Discussion  0

                                Correct Answer: B  🗳️

                                Explanation: Only visible for Actual4Cert members. You can sign-up / login (it's free).

                                Question #4

                                In evaluating the hierarchy of authority in tax law, which of the following carries the greatest authoritative
                                value for tax planning of transactions?

                                • A. IRS agents' reports.
                                • B. IRS regulations.
                                • C. Tax court decisions.
                                • D. Internal Revenue Code.
                                Reveal Solution  Discussion  0

                                Correct Answer: D  🗳️

                                Explanation: Only visible for Actual4Cert members. You can sign-up / login (it's free).

                                Question #5

                                A cash basis taxpayer should report gross income:

                                • A. Only for the year in which income is actually received whether in cash or in property.
                                • B. For the year in which income is either actually or constructively received in cash only.
                                • C. Only for the year in which income is actually received in cash.
                                • D. For the year in which income is either actually or constructively received, whether in cash or in
                                  property.
                                Reveal Solution  Discussion  0

                                Correct Answer: D  🗳️

                                Explanation: Only visible for Actual4Cert members. You can sign-up / login (it's free).

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