Exam Name: CPA Regulation
Certification Provider: AICPA
Corresponding Certification: AICPA Certification
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Check Updated on: Sep 07, 2026
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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 15–25% | - Ethics and professional conduct
|
| Federal Taxation of Individuals | 15–25% | - Individual income taxation
|
| Federal Taxation of Property Transactions | 12–22% | - Property transactions
|
| Federal Taxation of Entities | 18–28% | - Business entity taxation
|
| Business Law | 10–20% | - Contracts and agency
|
AICPA 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. A nontaxable antiquities transaction.
- B. Long-term capital gain.
- C. An involuntary conversion.
- D. Ordinary 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. $(500)
- B. $0
- C. $(1,500)
- D. $500
Correct Answer: B 🗳️
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Ryan, age 57, is single with no dependents. On July 1, 1997, Ryan's principal residence was sold for the
net amount of $500,000 after all selling expenses. Ryan bought the house in 1963 and occupied it until
sold. On the date of sale, the house had a basis of $180,000. Ryan does not intend to buy another
residence. What is the maximum exclusion of gain on sale of the residence that may be claimed in Ryan's
1 997 income tax return?
- A. $320,000
- B. $250,000
- C. $0
- D. $125,000
Correct Answer: B 🗳️
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Which one of the following statements is correct with regard to an individual taxpayer who has elected to
amortize the premium on a bond that yields taxable interest?
- A. The bond's basis is reduced by the amortization.
- B. The bond's basis is increased by the amortization.
- C. The amortization is not treated as a reduction of taxable income.
- D. The amortization is treated as an itemized deduction.
Correct Answer: A 🗳️
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The uniform capitalization method must be used by:
I. Manufacturers of tangible personal property.
II. Retailers of personal property with $2 million dollars in average annual gross receipts for the 3
preceding years.
- A. I only.
- B. Neither I nor II.
- C. Both I and II.
- D. II only.
Correct Answer: A 🗳️
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