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Failing the AICPA CPA Regulation means paying the full registration fee again — an expensive way to learn what you missed. Practice the smart way first: 70 practice questions for the REG exam at iPassleader, with verified answers that show you where you stand before test day.

AICPA REG Exam Overview:

Certification Vendor:AICPA
Exam Name:CPA Regulation (REG) Exam
Exam Number:REG
Exam Duration:240 minutes
Related Certifications:CPA Business Environment and Concepts (BEC legacy)
CPA Financial Accounting and Reporting (FAR)
CPA Tax Compliance and Planning (TCP)
CPA Information Systems and Controls (ISC)
CPA Auditing and Attestation (AUD)
CPA Business Analysis and Reporting (BAR)
Exam Price:USD 250–350 (varies by jurisdiction and fees)
Real Exam Qty:74 total (66 MCQs + 8 TBSs)
Exam Format:Multiple Choice Questions (MCQ), Task-Based Simulations (TBS)
Available Languages:English
Certificate Validity Period:CPA exam credit valid for 18 months (rolling window); CPA license does not expire once issued
Passing Score:75 (on a 0–99 scale)
Recommended Training:NASBA Candidate Resources
AICPA CPA Exam Blueprints & Prep 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
Business Law10–20%- Contracts and agency
  • 1. Agency relationships and liability
    • 2. Contract formation and enforceability
      - Business structure law
      • 1. Secured transactions basics
        • 2. UCC principles
          Federal Taxation of Property Transactions12–22%- Property transactions
          • 1. Gains and losses recognition
            • 2. Basis computation
              Ethics, Professional Responsibilities, and Federal Tax Procedures15–25%- Ethics and professional conduct
              • 1. Professional responsibilities and standards
                • 2. Ethical decision-making frameworks
                  - Federal tax procedures
                  • 1. IRS authority and procedures
                    • 2. Tax return filing, penalties, and statute of limitations
                      Federal Taxation of Individuals15–25%- Individual income taxation
                      • 1. Deductions and credits
                        • 2. Gross income and exclusions
                          Federal Taxation of Entities18–28%- Business entity taxation
                          • 1. C corporations taxation
                            • 2. S corporations taxation
                              • 3. Partnership taxation

                                AICPA REG Exam: Questions Before You Commit

                                The AICPA CPA Regulation blueprint is divided into 5 domains, headlined by Federal Taxation of Property Transactions (12–22%), Federal Taxation of Entities (18–28%), and Business Law (10–20%). The full weighted outline is in the syllabus section above — our materials are revised against it, and your study hours should follow it too.

                                For the AICPA CPA Regulation, AICPA points candidates toward these resources:

                                Official training builds the foundation; deliberate practice builds the result. Pair whichever course you choose with 70 practice questions from iPassleader and you prepare on both fronts.

                                The REG exam packs 74 total (66 MCQs + 8 TBSs) questions into 240 minutes. That ratio is the hidden exam-within-the-exam: candidates who never practice under time pressure often know the content and still run out of minutes. Use the iPassleader Windows engine or online engine in timed mode, and let pacing become a practiced skill rather than an exam-day surprise.

                                Delivery first: download immediately after payment, with an email copy arriving within one minute. If 2 hours pass with no email, check spam and contact our support team. There is no limit on how many computers you can install the software on.

                                If you sit the REG exam within 60 days of purchase and do not pass, the iPassleader money back guarantee covers you: file within 2 days of the exam with a scanned enrollment slip and the official score report (PDF), and the claim is processed within 7 days. The candidate name must match the payer name; the policy excludes exams taken within 3 days of purchase, purchases never used in an actual exam attempt, free materials, and expired orders. If you prefer to keep preparing, exchange the product for two free exam packages of equal value and retain the update service on your original purchase.

                                You pass the REG exam at 75 (on a 0–99 scale), and official registration costs USD 250–350 (varies by jurisdiction and fees). Keep in mind the fee covers one attempt only — a retake is billed at full price again. The economical path is to self-test first: drill 70 practice questions at iPassleader in timed mode until your scores clear the passing mark consistently, then register.

                                Yes — iPassleader offers a free PDF demo of the REG practice questions, so you can evaluate the expert-designed content and verified answers before paying anything. Once you purchase, 365 days of free updates are included, and if the product expires, the update service renews at a 50% discount from your member zone.

                                No formal prerequisites for taking the CPA exam, but most jurisdictions require education (typically 120–150 semester hours) and specific accounting coursework for licensure.

                                Vendor rules change periodically, so before booking, confirm the current criteria on the official AICPA exam page.

                                You can schedule the AICPA CPA Regulation through the official channels below:

                                One note for scheduling: the REG exam is delivered Computer-based testing at authorized Prometric testing centers.

                                The REG exam — full name CPA Regulation — is AICPA's certification exam for professionals working with its technologies; passing it awards the Certified Public Accountant (CPA) certification, a credential at the Professional level. It is the kind of vendor-issued proof employers can compare across candidates, which is exactly why it stays in demand. It also leads naturally toward 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).

                                AICPA CPA Regulation Sample Questions:

                                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 $1,300 in unemployment compensation benefits. Her employer made a $100
                                contribution to the unemployment insurance fund on her behalf.

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

                                Correct Answer: G  🗳️

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

                                John and Mary were divorced in 1991. The divorce decree provides that John pay alimony of $10,000 per
                                year, to be reduced by 20% on their child's 18th birthday. During 1992, John paid $7,000 directly to Mary
                                and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as
                                income in Mary's 1992 income tax return?

                                • A. $8,000
                                • B. $8,600
                                • C. $5,600
                                • D. $10,000
                                Reveal Solution  Discussion  0

                                Correct Answer: A  🗳️

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

                                Which one of the following statements is correct with regard to an individual taxpayer who has elected to
                                amortize the premium on a bond that yields taxable interest?

                                • A. The bond's basis is increased by the amortization.
                                • B. The amortization is treated as an itemized deduction.
                                • C. The amortization is not treated as a reduction of taxable income.
                                • D. The bond's basis is reduced by the amortization.
                                Reveal Solution  Discussion  0

                                Correct Answer: D  🗳️

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

                                Under a $150,000 insurance policy on her deceased father's life, May Green is to receive $12,000 per
                                year for 15 years. Of the $12,000 received in 1987, the amount subject to income tax is:

                                • A. $0
                                • B. $2,000
                                • C. $12,000
                                • D. $1,000
                                Reveal Solution  Discussion  0

                                Correct Answer: B  🗳️

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

                                Farr made a gift of stock to her child, Pat. At the date of gift, Farr's stock basis was $10,000 and the
                                stock's fair market value was $15,000. No gift taxes were paid. What is Pat's basis in the stock for
                                computing gain?

                                • A. $0
                                • B. $5,000
                                • C. $15,000
                                • D. $10,000
                                Reveal Solution  Discussion  0

                                Correct Answer: D  🗳️

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

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