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About AICPA CPA-Regulation Exam Braindumps
The CPA-Regulation exam is built to expose shallow preparation; AICPA designs questions that punish memorization without understanding. ExamsTorrent prepares you properly: 70 practice questions for the AICPA Certified Public Accountant CPA Regulation, designed by experts and professors across different areas, revised against the live syllabus.
AICPA CPA-Regulation Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Uniform CPA Examination - Regulation (REG) |
| Exam Number: | REG |
| Exam Duration: | 240 minutes |
| Related Certifications: | CPA Audit (AUD) CPA Financial Accounting and Reporting (FAR) CPA Business Environment and Concepts (BEC replaced under CPA Evolution with ISC/TCP disciplines) |
| Passing Score: | 75 |
| Exam Format: | Multiple Choice Questions (MCQ), Task-Based Simulations (TBS) |
| Real Exam Qty: | 76 MCQs + 8 TBS |
| Exam Price: | Approx. 250–350 USD (varies by jurisdiction) |
| Certificate Validity Period: | 18–30 months (varies by state/jurisdiction rules, typically 30 months credit window) |
| Available Languages: | English |
| Recommended Training: | AICPA CPA Exam Resources |
| Exam Registration: | CPA Exam Official Information |
| Sample Questions: |  |
| Exam Way: | Computer-based testing at authorized Prometric test centers |
| Pre Condition: | No formal prerequisite, but eligibility is determined by individual US state Board of Accountancy requirements (education and credit-hour requirements typically required to sit for CPA Exam). |
| Official Syllabus URL: | https://www.aicpa-cima.com/cpa-exam |
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Entities | 15–25% | - S corporations - Estate and trust taxation basics - Partnerships - C corporations taxation |
| Business Law | 20–30% | - Agency - Business structure and regulation - Contracts - Commercial transactions (UCC) |
| Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
| Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Federal tax procedures - Ethical and professional responsibilities |
| Federal Taxation of Individuals | 15–25% | - Gross income inclusions and exclusions - Individual tax computations - Deductions and credits |
Everything You Are Asking About the AICPA Certified Public Accountant CPA Regulation
The AICPA Certified Public Accountant CPA Regulation blueprint is divided into 5 domains, headlined by Ethics, Professional Responsibilities and Federal Tax Procedures (15–25%), Business Law (20–30%), and Federal Taxation of Individuals (15–25%). 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 Certified Public Accountant 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 ExamsTorrent and you prepare on both fronts.
The CPA-Regulation exam packs 76 MCQs + 8 TBS 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 ExamsTorrent 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 CPA-Regulation exam within 60 days of purchase and do not pass, the ExamsTorrent 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 CPA-Regulation exam at 75, and official registration costs Approx. 250–350 USD (varies by jurisdiction). 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 ExamsTorrent in timed mode until your scores clear the passing mark consistently, then register.
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No formal prerequisite, but eligibility is determined by individual US state Board of Accountancy requirements (education and credit-hour requirements typically required to sit for CPA Exam).
Vendor rules change periodically, so before booking, confirm the current criteria on the official AICPA exam page.
You can schedule the AICPA Certified Public Accountant CPA Regulation through the official channels below:
One note for scheduling: the CPA-Regulation exam is delivered Computer-based testing at authorized Prometric test centers.
The CPA-Regulation exam — full name Certified Public Accountant 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 Audit (AUD), CPA Financial Accounting and Reporting (FAR), CPA Business Environment and Concepts (BEC replaced under CPA Evolution with ISC/TCP disciplines).
AICPA Certified Public Accountant CPA Regulation Sample Questions:
On December 1, 1992, Michaels, a self-employed cash basis taxpayer, borrowed $100,000 to use in her business. The loan was to be repaid on November 30, 1993. Michaels paid the entire interest of
$12,000 on December 1, 1992. What amount of interest was deductible on Michaels' 1993 income tax return?
- A. $0
- B. $1,000
- C. $11,000
- D. $12,000
Correct Answer: C 🗳️
Explanation: Only visible for ExamsTorrent members. You can sign-up / login (it's free).
Fred Berk bought a plot of land with a cash payment of $40,000 and a mortgage of $50,000. In addition, Berk paid $200 for a title insurance policy. Berk's basis in this land is:
- A. $90,200
- B. $40,000
- C. $40,200
- D. $90,000
Correct Answer: A 🗳️
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For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:
- A. Date of delivery of stock certificate.
- B. Date of receipt of cash proceeds.
- C. Trade date.
- D. Settlement date.
Correct Answer: C 🗳️
Explanation: Only visible for ExamsTorrent members. You can sign-up / login (it's free).
An individual had the following capital gains and losses for the year:
What will be the net gain (loss) reported by the individual and at what applicable tax rate(s)?
- A. Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
- B. Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.
- C. Long-term gain of $16,000 at the 15% rate.
- D. Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.
Correct Answer: C 🗳️
Explanation: Only visible for ExamsTorrent members. You can sign-up / login (it's free).
Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?
- A. $110,000
- B. $100,000
- C. $75,000
- D. $90,000
Correct Answer: B 🗳️
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