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ALL ABOUT CPA-REG
The CPA-REG (Regulation) exam tests the understanding level of the candidate at
legal matters in a business context and taxation at a federal level. The REG CPA
exam covers the topics of business law and federal taxation.
Let’s go through the complete details of the CPA regulation exam structure.
CPA-REG Exam Topic Areas:
The REG section is a 4-hour long exam. It includes below topics:
10 to 20%
Professional Ethics and Federal Tax Procedures
10 to 20%
Federal Individual Taxation
15 to 25%
Property Transaction Taxation
12 to 22%
28 to 38%
Business Law: It covers debt transactions, contracts, and commercial regulations.
Besides, some concepts, like business structure and Uniform Commercial Code
Professional Ethics and Federal Tax Procedures: These topics cover
professional liability, independence, and professional conduct.
Federal Individual Taxation: It includes all the income tax topics such as
exemptions, deductions, profits, losses, carrybacks, carryforwards and everything
related to 1040 form and its structure.
Property Transaction Taxation: The differences between the taxation of an
individual and the taxation of business will be tested with few subjects like gross
income inclusion, alternative minimum tax (AMT) and taxation of transactions
involving assets and property.
Entity Taxation: It covers all the legal entities, and the methods they are taxed
like corporations, tax vehicles, trusts, sole proprietorships and partnerships. It can
be drawn from IRC local state boards, and other regulatory agencies.
CPA-REG Exam Structure and Format:
The CPA Regulation exam contains five different testlets. The first two testlets
consist of 38 MCQs each. Then there will be a 15-minute break. After you come
back from break, there will be three more testlets consisting of task-based
No of Questions
Multiple-Choice Questions (MCQs)