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AICPA CPA-Regulation exam : Certified Public Accountant CPA Regulation

CPA-Regulation Exam Simulator
  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Sep 03, 2026
  • Q & A: 70 Questions and Answers
  • AICPA CPA-Regulation Q&A - in .pdf

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About AICPA CPA-Regulation Exam Simulator

CPA Regulation Certification Path

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

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AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Business Law15-25%- Contract formation and performance
- Agency relationships and authority
- Debtor-creditor relationships and bankruptcy
- Uniform Commercial Code (UCC) articles
- Employment and federal business regulations
- Business structure legal characteristics
Topic 2: Federal Taxation of Individuals22-32%- Filing status and dependency rules
- Loss limitations and carryovers
- Gross income inclusions and exclusions
- Adjustments, deductions, and exemptions
- Tax credits and alternative minimum tax
Topic 3: Ethics, Professional Responsibilities, and Federal Tax Procedures10-20%- Federal tax audit and appeal procedures
- Privileged communications and disclosure rules
- Ethics and responsibilities in tax practice
- Tax preparer penalties and due diligence
- Treasury Department Circular 230
Topic 4: Federal Taxation of Entities23-33%- Gift, estate, and trust taxation
- C corporations and S corporations
- Partnerships and LLCs
- Book-tax differences
- Tax-exempt organizations
Topic 5: Federal Taxation of Property Transactions12-22%- Like-kind exchanges and involuntary conversions
- Asset basis and holding periods
- Recognition of gains and losses
- Cost recovery: depreciation, amortization, depletion
- Capital vs ordinary asset classification

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