AICPA Certified Public Accountant CPA Regulation : CPA-Regulation exam

CPA-Regulation
  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Aug 17, 2026
  • Q & A: 70 Questions and Answers

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About AICPA Certified Public Accountant CPA Regulation : CPA-Regulation Exam Questions

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Introduction to CPA Regulation Exam

Certified Public Accountant consists of four-part, 16-hour CPA Exam is a masters-level professional certification. Candidates are supposed to pass all four-part assessment with in time frame of 18 months in order to qualify for a CPA license.

The four parts are

  • Business Environment and Concepts (BEC)
  • Auditing and Attestation (AUD)
  • Regulation (REG)
  • Financial Accounting and Reporting (FAR)

This exam is designed to test the minimum knowledge and skills required of a CPA. The Exam is managed by three main partners:

  • The AICPA develops, maintains, and scores the Exam.
  • The National Association of State Boards of Accountancy (NASBA) manages the National Candidate Database
  • Pro metric is the company that delivers the Exam at its authorized test centers.
  • The Exam is provided on behalf of Boards of Accountancy, which issue CPA licenses.

Before taking this exam, candidates should have a solid knowledge of the topics outlined in this preparation guide.

The Certified Business Manager (CPA) is a global, competency-based credential that is designed to validate the skills and knowledge of accountancy candidate who can operates at a global market.

After passing this exam, candidates get a certificate from AICPA that helps them to demonstrate their proficiency in managing Business to their clients and employers.

Who should take the CPA Regulation Exam

The Regulation (REG) section of the CPA Exam tests a CPA candidate's knowledge and skill level on federal taxation, business law, business ethics and professional and legal responsibilities. In order to take an CPA Exam, anyone who is interested in making their career in business management then they can go ahead and appear to all the 4 segments of this exam.

All the candidates appearing exam must have security number.

CPA exam is excellent opportunity for all below professionals to validate their skills in accountancy. As this exam is administered by the AICPA, which is the world's largest accounting body.

  • M.com and Commerce Graduates who aspire for an International Certification.
  • LLB
  • ICWA
  • MBA (Finance)
  • CS
  • Chartered Accountant

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CPA Regulation Exam Certified Professional salary

The average salary of a CPA Regulation Exam Certified Expert in

  • England - 80,632 POUND
  • United State - 100,000 USD
  • Europe - 80,347 EURO
  • India - 20,00,327 INR

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

AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Federal Taxation of Entities23-33%- C Corporations
- S Corporations
- Trusts and Estates
- Limited Liability Companies
- Entity Tax Compliance
- Partnerships
Topic 2: Ethics, Professional Responsibilities and Federal Tax Procedures10-20%- Federal Tax Procedures
- Legal Duties and Responsibilities
- Ethics and Professional Responsibilities
Topic 3: Federal Taxation of Individuals22-32%- Gross Income
- Tax Credits
- Deductions
- Property Transactions
- Individual Tax Computation
Topic 4: Federal Taxation of Property Transactions5-15%- Gains and Losses
- Property Tax Basis and Cost Recovery
- Like-Kind Exchanges and Involuntary Conversions
Topic 5: Business Law15-25%- Contracts
- Federal Securities Regulation
- Debtor-Creditor Relationships
- Business Structure
- Agency

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