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Twice the results with half the effort — that's what a good helper does. VCE4Dumps is that helper for the AICPA Certified Public Accountant CPA Regulation: 70 practice questions for the CPA-Regulation exam, spare-time friendly.
AICPA CPA-Regulation Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Uniform CPA Examination - Regulation (REG) |
| Exam Number: | CPA-REG |
| Exam Duration: | 240 minutes |
| Real Exam Qty: | 72-76 |
| Exam Price: | $262.64 USD per section (jurisdiction-specific) |
| Certificate Validity Period: | 18-30 months (varies by jurisdiction) |
| Passing Score: | 75 (scaled score, 0-99 scale) |
| Related Certifications: | Auditing and Attestation (AUD) Information Systems and Controls (ISC) Business Analysis and Reporting (BAR) Financial Accounting and Reporting (FAR) Tax Compliance and Planning (TCP) |
| Exam Format: | Multiple-Choice Questions (MCQs), Task-Based Simulations (TBS) |
| Available Languages: | English |
| Recommended Training: | AICPA CPA Exam Resources NASBA Official Guides |
| Exam Registration: | NASBA Candidate Portal Prometric Scheduling |
| Sample Questions: |  |
| Exam Way: | Computer-based testing at Prometric test centers; continuous testing year-round |
| Pre Condition: | Bachelor's degree + 150 semester credit hours; eligibility determined by state board of accountancy |
| Official Syllabus URL: | https://us.aicpa.org/becomeacpa/cpaexam/examinationcontent |
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Business Law | 15-25% | - Uniform Commercial Code (UCC) articles - Employment and federal business regulations - Debtor-creditor relationships and bankruptcy - Agency relationships and authority - Contract formation and performance - Business structure legal characteristics |
| Federal Taxation of Entities | 23-33% | - Tax-exempt organizations - C corporations and S corporations - Gift, estate, and trust taxation - Partnerships and LLCs - Book-tax differences |
| Federal Taxation of Property Transactions | 12-22% | - Capital vs ordinary asset classification - Cost recovery: depreciation, amortization, depletion - Like-kind exchanges and involuntary conversions - Asset basis and holding periods - Recognition of gains and losses |
| Federal Taxation of Individuals | 22-32% | - Gross income inclusions and exclusions - Filing status and dependency rules - Tax credits and alternative minimum tax - Adjustments, deductions, and exemptions - Loss limitations and carryovers |
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Federal tax audit and appeal procedures - Treasury Department Circular 230 - Ethics and responsibilities in tax practice - Tax preparer penalties and due diligence - Privileged communications and disclosure rules |
AICPA CPA-Regulation Exam Questions
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The AICPA Certified Public Accountant CPA Regulation is delivered Computer-based testing at Prometric test centers; continuous testing year-round, so pick the arrangement that fits your schedule.
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The AICPA Certified Public Accountant CPA Regulation is AICPA's certification exam for Certified Public Accountant (CPA), at the Professional level. As a major exam recognized by most companies, it proves your IT ability to employers — including the big international ones. Related credentials include Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).
The AICPA Certified Public Accountant CPA Regulation blueprint covers 5 domains — including Federal Taxation of Property Transactions (12-22%), Ethics, Professional Responsibilities, and Federal Tax Procedures (10-20%), Federal Taxation of Entities (23-33%). Pay attention to the key points where weightings concentrate; the full outline above lists every subtopic.
$262.64 USD per section (jurisdiction-specific) per attempt, 75 (scaled score, 0-99 scale) to pass. Half the effort works only with the right focus — rehearse with the 70 practice questions for the CPA-Regulation exam at VCE4Dumps before booking.
Bachelor's degree + 150 semester credit hours; eligibility determined by state board of accountancy Eligibility rules are updated periodically, so verify the current requirements on the official page (official CPA-Regulation exam page) before registering.
Files arrive by automatic email within a minute of payment — unlimited devices, and 24/7 customer assisting for any downloading or purchasing problem if nothing shows up within 2 hours. If you get a bad result on the corresponding CPA-Regulation exam within 60 days of purchase, the money is fully refunded: send a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam, processed within 7 days. Excluded: exams within 3 days of purchase, candidate names that don't match the payer, and free or expired products. You may instead exchange for two equal-value products free.
240 minutes for 72-76 questions. The online engine simulates the formal test atmosphere — practice anywhere, so the clock feels familiar on the day.
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AICPA Certified Public Accountant CPA Regulation Sample Questions:
Hall, a divorced person and custodian of her 12-year old child, filed her 1990 federal income tax return as head of a household. She submitted the following information to the CPA who prepared her
1990 return:
* In 1990, Hall sold an antique that she bought in 1980 to display in her home. Hall paid $800 for the antique and sold it for $1,400, using the proceeds to pay a court ordered judgment.
The $600 gain that Hall realized on the sale of the antique should be treated as:
- A. Long-term capital gain.
- B. Ordinary income.
- C. An involuntary conversion.
- D. A nontaxable antiquities transaction.
Correct Answer: A 🗳️
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Dale received $1,000 in 1990 for jury duty. In exchange for regular compensation from her employer during the period of jury service, Dale was required to remit the entire $1,000 to her employer in
1990. In Dale's 1990 income tax return, the $1,000 jury duty fee should be:
- A. Claimed as an itemized deduction to the extent exceeding 2% of adjusted gross income.
- B. Deducted from gross income in arriving at adjusted gross income.
- C. Claimed in full as an itemized deduction.
- D. Included in taxable income without a corresponding offset against other income.
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. $(1,500)
- B. $(500)
- C. $0
- D. $500
Correct Answer: C 🗳️
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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. Long-term gain of $16,000 at the 15% rate.
- B. Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
- C. 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.
- D. 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.
Correct Answer: A 🗳️
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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. $75,000
- B. $90,000
- C. $100,000
- D. $110,000
Correct Answer: C 🗳️
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