Prepare with AICPA REG exam practice material, pass for sure
Updated: Sep 05, 2026
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AICPA REG Exam Overview:
| Certification Vendor: | American Institute of Certified Public Accountants (AICPA) |
|---|---|
| Exam Name: | Taxation and Regulation (REG) |
| Exam Number: | REG |
| Related Certifications: | CPA Business Analysis and Reporting (BAR) CPA Auditing and Attestation (AUD) CPA Financial Accounting and Reporting (FAR) CPA Information Systems and Controls (ISC) CPA Tax Compliance and Planning (TCP) |
| Certificate Validity Period: | Not applicable (CPA Exam scores valid 30 months toward full CPA license completion) |
| Real Exam Qty: | 72 multiple-choice questions (MCQs) + 8 task-based simulations (TBSs) |
| Available Languages: | English |
| Passing Score: | 75 (scaled score on a 0–99 scale) |
| Exam Format: | Multiple-Choice Questions (MCQs), Task-Based Simulations (TBSs) |
| Exam Duration: | 240 minutes |
| Exam Price: | Varies by jurisdiction (national section fee example ~USD 359 before local fees) |
| Sample Questions: | AICPA REG Sample Questions |
| Exam Way: | Computer-based testing at Prometric testing centers or international testing sites |
| Pre Condition: | Meet applicable state board of accountancy eligibility requirements (education and application process) and receive Authorization to Test (ATT). |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/article/learn-what-is-tested-on-the-cpa-exam |
AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Property Transactions | 5-15% | - Gains and losses on disposition of assets - Basis, cost recovery (depreciation and amortization) |
| Federal Taxation of Entities | 23-33% | - Tax compliance for corporations, partnerships, LLCs, and S corporations - Entity-level tax planning and reporting requirements |
| Business Law | 15-25% | - Legal duties and responsibilities in business transactions - Business structures and federal business regulations - Agency, contracts, and debtor-creditor relationships |
| Federal Taxation of Individuals | 22-32% | - Individual taxable income and tax compliance - Adjustments, deductions, exemptions and credits - Tax filing requirements and procedures |
| Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Ethics and responsibilities in tax practice (Treasury Department Circular 230) - Licensing and disciplinary systems for CPA practice - Federal tax procedures, disclosures, penalties, and appeals |
AICPA CPA Regulation Sample Questions:
Question 1
Which of the following sales should be reported as a capital gain?
A. Sale of equipment.
B. Sale of inventory.
C. Real property subdivided and sold by a dealer.
D. Government bonds sold by an individual investor.
Question 2
Which of the following statements is the best definition of real property?
A. Real property is land and intangible property in realized form.
B. Real property is only land.
C. Real property is all tangible property including land.
D. Real property is land and everything permanently attached to it.
Question 3
Smith made a gift of property to Thompson. Smith's basis in the property was $1,200. The fair market
value at the time of the gift was $1,400. Thompson sold the property for $2,500. What was the amount of
Thompson's gain on the disposition?
A. $1,300
B. $2,500
C. $0
D. $1,100
Question 4
DAC Foundation awarded Kent $75,000 in recognition of lifelong literary achievement. Kent was not
required to render future services as a condition to receive the $75,000. What condition(s) must have
been met for the award to be excluded from Kent's gross income?
I. Kent was selected for the award by DAC without any action on Kent's part.
II. Pursuant to Kent's designation, DAC paid the amount of the award either to a governmental unit or to a
charitable organization.
A. Neither I nor II.
B. Both I and II.
C. II only.
D. I only.
Question 5
Darr, an employee of Sorce C corporation, is not a shareholder. Which of the following would be included
in a taxpayer's gross income?
A. The fair market value of land that the taxpayer inherited from an uncle.
B. A $10,000 gift from the taxpayer's grandparents.
C. The dividend income on shares of stock that the taxpayer received for services rendered.
D. Employer-provided medical insurance coverage under a health plan.
Solutions:
| Question 1 Answer: D | Question 2 Answer: D | Question 3 Answer: A | Question 4 Answer: B | Question 5 Answer: C |
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