AICPA : CPA-Regulation Questions & Answers

Last Updated: Jul 26, 2026

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How to book the CPA Regulation Exam

These are following steps for registering the CPA Regulation-Exam.

You can take the Exam (and qualify as a CPA Regulation) only if you meet the requirements of a Board of Accountancy in one of the 55 U.S. jurisdictions.

  • Step 1: You must first decide on the jurisdiction to which you will apply.
  • Step 2: After selecting your jurisdiction, you can obtain application materials and submit your completed applications as directed.

Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx

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

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

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AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Federal Taxation of Property Transactions5–15%- Property disposition and recognition of gain/loss
- Basis calculations
Federal Taxation of Individuals15–25%- Individual tax computations
- Gross income inclusions and exclusions
- Deductions and credits
Federal Taxation of Entities15–25%- C corporations taxation
- Estate and trust taxation basics
- S corporations
- Partnerships
Business Law20–30%- Agency
- Contracts
- Business structure and regulation
- Commercial transactions (UCC)
Ethics, Professional Responsibilities and Federal Tax Procedures15–25%- Federal tax procedures
- Ethical and professional responsibilities
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