Exam Name: CPA Regulation
Certification Provider: AICPA
Corresponding Certification: AICPA Certification
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Updated: Oct 15, 2026
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- Total Questions: 70
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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Individuals | 15-25% | - Loss limitations and tax computation - Gross income inclusions and exclusions - Pass-through entity income reporting - Adjustments, deductions, and credits - Filing status and exemptions |
| Federal Taxation of Entities | 28-38% | - C Corporations - Book-tax differences and distributions - Tax-exempt organizations - Partnerships and LLCs - S Corporations |
| Federal Taxation of Property Transactions | 12-22% | - Cost recovery, depreciation, and amortization - Capital vs ordinary asset classification - Basis and holding periods of assets - Like-kind exchanges and involuntary conversions - Recognition of gains and losses |
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Licensing and disciplinary systems - Treasury Department Circular 230 rules - Ethics and responsibilities in tax practice - Tax preparer penalties and due diligence - IRS audit, appeals, and collection procedures |
| Business Law | 10-20% | - Business structure legal framework - Secured transactions (UCC Article 9) - Debtor-creditor relationships and bankruptcy - Contracts and UCC Article 2 - Agency relationships |
AICPA CPA Regulation Sample Questions:
Leker exchanged a van that was used exclusively for business and had an adjusted tax basis of $20,000
for a new van. The new van had a fair market value of $10,000, and Leker also received $3,000 in cash.
What was Leker's tax basis in the acquired van?
- A. $17,000
- B. $13,000
- C. $20,000
- D. $7,000
Correct Answer: A 🗳️
Explanation: Only visible for PassLeader members. You can sign-up / login (it's free).
Ryan, age 57, is single with no dependents. On July 1, 1997, Ryan's principal residence was sold for the
net amount of $500,000 after all selling expenses. Ryan bought the house in 1963 and occupied it until
sold. On the date of sale, the house had a basis of $180,000. Ryan does not intend to buy another
residence. What is the maximum exclusion of gain on sale of the residence that may be claimed in Ryan's
1 997 income tax return?
- A. $125,000
- B. $0
- C. $250,000
- D. $320,000
Correct Answer: C 🗳️
Explanation: Only visible for PassLeader members. You can sign-up / login (it's free).
Among which of the following related parties are losses from sales and exchanges not recognized for tax
purposes?
- A. Brother-in-law and sister-in-law.
- B. Grandfather and granddaughter.
- C. Father-in-law and son-in-law.
- D. Ancestors, lineal descendants, and all in-laws.
Correct Answer: B 🗳️
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Elm Corp. is an accrual-basis calendar-year C corporation with 100,000 shares of voting common stock
issued and outstanding as of December 28, 1996. On Friday, December 29, 1996, Hall surrendered 2,000
shares of Elm stock to Elm in exchange for $33,000 cash. Hall had no direct or indirect interest in Elm
after the stock surrender. Additional information follows:
What amount of income did Hall recognize from the stock surrender?
- A. $18,000 capital gain.
- B. $17,000 capital gain.
- C. $33,000 dividend.
- D. $25,000 dividend.
Correct Answer: B 🗳️
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Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for $2,500.
The cabin was used personally by Barkley for three months and left vacant for the rest of the year.
Expenses for the cabin were as follows:
Real estate taxes $1,000
Maintenance and utilities $2,000
How much rental income (loss) is included in Barkley's adjusted gross income?
- A. $0
- B. $(1,500)
- C. $(500)
- D. $500
Correct Answer: A 🗳️
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