AICPA CPA-Regulation Exam : Certified Public Accountant CPA Regulation

  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Jul 22, 2026
  • Q & A: 70 Questions and Answers

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Exam fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.

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

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AICPA CPA-Regulation Exam Syllabus Topics:

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

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