AICPA CPA-Regulation : Certified Public Accountant CPA Regulation

  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Jul 24, 2026
  • Q & A: 70 Questions and Answers

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About AICPA CPA-Regulation Exam Questions

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

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

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
Federal Taxation of Entities23-33%- S Corporations
- C Corporations
- Trusts and Estates
- Limited Liability Companies
- Entity Tax Compliance
- Partnerships
Business Law15-25%- Debtor-Creditor Relationships
- Contracts
- Agency
- Federal Securities Regulation
- Business Structure
Federal Taxation of Property Transactions5-15%- Like-Kind Exchanges and Involuntary Conversions
- Property Tax Basis and Cost Recovery
- Gains and Losses
Federal Taxation of Individuals22-32%- Property Transactions
- Gross Income
- Individual Tax Computation
- Tax Credits
- Deductions
Ethics, Professional Responsibilities and Federal Tax Procedures10-20%- Ethics and Professional Responsibilities
- Federal Tax Procedures
- Legal Duties and Responsibilities

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