- Exam Code: REG
- Exam Name: CPA Regulation
- Updated: Oct 02, 2026
- Q & A: 70 Questions and Answers
AICPA CPA Regulation : REG exam
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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Entities | 18–28% | - Business entity taxation
|
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 15–25% | - Ethics and professional conduct
|
| Business Law | 10–20% | - Business structure law
|
| Federal Taxation of Property Transactions | 12–22% | - Property transactions
|
| Federal Taxation of Individuals | 15–25% | - Individual income taxation
|
AICPA CPA Regulation Sample Questions:
Question #1
Under the uniform capitalization rules applicable to taxpayers with property acquired for resale, which of
the following costs should be capitalized with respect to inventory if no exceptions have been met?
- A. Option A
- B. Option D
- C. Option B
- D. Option C
Correct Answer: A 🗳️
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Question #2
Under a $150,000 insurance policy on her deceased father's life, May Green is to receive $12,000 per
year for 15 years. Of the $12,000 received in 1987, the amount subject to income tax is:
- A. $12,000
- B. $0
- C. $2,000
- D. $1,000
Correct Answer: C 🗳️
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Question #3
Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams
used the second residence for 50 days and rented the residence for 200 days. Which of the following
statements is correct?
- A. Depreciation may not be deducted on the property under any circumstances.
- B. All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss. - C. Utilities and maintenance on the property must be divided between personal and rental use.
- D. A rental loss may be deducted if rental-related expenses exceed rental income.
Correct Answer: C 🗳️
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Question #4
For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:
- A. Trade date.
- B. Date of delivery of stock certificate.
- C. Date of receipt of cash proceeds.
- D. Settlement date.
Correct Answer: A 🗳️
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Question #5
On December 31, 1989, a building owned by Pine Corp. was totally destroyed by fire. The building had
fire insurance coverage up to $500,000. Other pertinent information as of December 31, 1989 follows:
During January 1990, before the 1989 financial statements were issued, Pine received insurance
proceeds of $500,000. On what amount should Pine base the determination of its loss on involuntary
conversion?
- A. $520,000
- B. $530,000
- C. $550,000
- D. $560,000
Correct Answer: B 🗳️
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