In 2026, AICPA keeps evolving its exams — and Prep4SureReview keeps pace, revising the AICPA CPA Regulation bank continuously with 365 days of free updates on every REG purchase.
AICPA REG Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | CPA Regulation (REG) Exam |
| Exam Number: | REG |
| Passing Score: | 75 (on a 0–99 scale) |
| Real Exam Qty: | 74 total (66 MCQs + 8 TBSs) |
| Exam Price: | USD 250–350 (varies by jurisdiction and fees) |
| Available Languages: | English |
| Exam Duration: | 240 minutes |
| Certificate Validity Period: | CPA exam credit valid for 18 months (rolling window); CPA license does not expire once issued |
| Exam Format: | Task-Based Simulations (TBS), Multiple Choice Questions (MCQ) |
| Related Certifications: | CPA Auditing and Attestation (AUD) CPA Tax Compliance and Planning (TCP) CPA Financial Accounting and Reporting (FAR) CPA Business Analysis and Reporting (BAR) CPA Business Environment and Concepts (BEC legacy) CPA Information Systems and Controls (ISC) |
| Recommended Training: | NASBA Candidate Resources AICPA CPA Exam Blueprints & Prep Resources |
| Exam Registration: | NASBA CPA Exam Services CPA Central Registration Portal |
| Sample Questions: | ![]() |
| Exam Way: | Computer-based testing at authorized Prometric testing centers |
| Pre Condition: | No formal prerequisites for taking the CPA exam, but most jurisdictions require education (typically 120–150 semester hours) and specific accounting coursework for licensure. |
AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Business Law | 10–20% | - Business structure law
|
| Federal Taxation of Individuals | 15–25% | - Individual income taxation
|
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 15–25% | - Federal tax procedures
|
| Federal Taxation of Entities | 18–28% | - Business entity taxation
|
| Federal Taxation of Property Transactions | 12–22% | - Property transactions
|
The AICPA REG Exam — Questions and Straight Answers
The REG exam is AICPA's path to the Certified Public Accountant (CPA) certification, a credential at the Professional level. It confirms you can apply the AICPA CPA Regulation objectives in realistic scenarios — the kind of proof that changes job conversations. It also connects to a wider certification family covering CPA Auditing and Attestation (AUD), CPA Financial Accounting and Reporting (FAR), CPA Business Environment and Concepts (BEC legacy), CPA Business Analysis and Reporting (BAR), CPA Information Systems and Controls (ISC), CPA Tax Compliance and Planning (TCP), so the effort keeps compounding. It's easier to want than to earn, which is exactly why structured practice beats good intentions.
The AICPA CPA Regulation blueprint spans 5 domains, led by Federal Taxation of Individuals (15–25%), Business Law (10–20%), and Federal Taxation of Entities (18–28%). Treat the weightings as your study budget — heavier domains earn heavier hours. The full topic list is in the exam topics section above; plan against it, not against guesswork.
The AICPA CPA Regulation exam packs 74 total (66 MCQs + 8 TBSs) questions into 240 minutes. Convert that into a tempo before test day: minutes divided by questions is your per-item budget, and anything burning double its budget gets flagged and revisited at the end. Rehearse the tempo against a real timer — every Prep4SureReview engine session enforces one — until finishing with review time to spare feels routine.
Passing AICPA CPA Regulation requires 75 (on a 0–99 scale), and each attempt costs USD 250–350 (varies by jurisdiction and fees) — retakes included, at full price. The sound strategy is arriving over-prepared: drill with Prep4SureReview practice questions until your timed scores clear the mark across several consecutive sessions, then register. Over-preparation is cheaper than re-registration.
AICPA lists the AICPA CPA Regulation question formats as: Multiple Choice Questions (MCQ), Task-Based Simulations (TBS). Formats shape tactics — find the actual question sentence inside long scenario stems before reading the rest, and re-verify every selection on multi-answer items. Prep4SureReview's 70 practice questions drill these formats until only the content feels new on exam day.
The REG exam is offered in English. Choose the language where your reading stays fastest under pressure — slow comprehension taxes every question in a timed exam. Testing in English? Daily sessions with Prep4SureReview's English REG practice questions double as terminology training.
The certification earned through the AICPA CPA Regulation exam remains valid for CPA exam credit valid for 18 months (rolling window); CPA license does not expire once issued. Note the expiry date the day you pass and research the recertification path early — a planned renewal is an errand, an expired credential is a project. AICPA owns these rules, so verify the current ones on the official certification page as your window approaches.
All three versions carry the same 70 expert-written questions — you're choosing a study environment, not a content tier:
- PDF version — printable, expert-prepared, instantly downloadable, readable anywhere and anytime. Includes 365 days of free updates and a free demo.
- Desktop Test Engine — Windows software simulating the real exam environment, with two practice modes, offline access, and unlimited installations.
- Online Test Engine — any browser on Windows, Mac, Android, or iOS, with test history and performance review built in.
Most candidates mix formats — PDF for reading, an engine for timed rehearsal.
Yes. Prep4SureReview's free AICPA CPA Regulation PDF demo contains genuine sample questions with complete verified answers, so you can judge the quality firsthand. Every purchase includes 365 days of free updates, and renewing after expiry costs 50% of the regular price from your member zone. Inspect first — confident material has nothing to hide.
Continuously. As AICPA adjusts the AICPA CPA Regulation exam, our experts revise the bank to match, and customer feedback feeds the same loop. Updates are free for 365 days through your member zone; follow the New Releases section or the Prep4SureReview newsletter, and re-verify your version 3-4 days before your exam. Expired products repurchase at 50% off to restart the service.
Support runs around the clock: free online consultation whenever you need it, remote guidance for installation or usage issues, and patient email answers to content questions. On privacy, the stance is rigid — transactions are secured by McAfee security services, purchase information is never disclosed to third parties, and no spam or telemarketing follows your order.
Delivery first: your AICPA CPA Regulation practice questions are downloadable immediately and emailed within one minute of payment — if 2 hours pass, check spam and contact support. Install on unlimited computers. If the exam goes wrong, the 100% Money Back Guarantee applies under clear conditions: take the corresponding exam within 60 days of purchase, and if you don't pass, submit a scanned enrollment slip and your official Score Report PDF within 2 days after the exam — full refunds process within 7 days. Not eligible: attempts within 3 days of purchase, exams never actually taken, free items, and expired orders; candidate name must match payer name. Prefer to keep preparing? Exchange for two free products of equal value and keep your update service.
AICPA CPA Regulation Sample Questions:
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores received a $500 security deposit on their rental property in 1994. They are required to return
the amount to the tenant.
- A. $3,000
- B. $500
- C. $1,000
- D. $75,000
- E. $10,000
- F. $2,500
- G. $55,000
- H. $2,000
- I. $50,000
- J. $1,500
- K. $0
- L. $900
- M. $1,250
- N. $25,000
- O. $1,300
Correct Answer: K 🗳️
Explanation: Only visible for Prep4SureReview members. You can sign-up / login (it's free).
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, 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. - C. 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. - D. Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
Correct Answer: A 🗳️
Explanation: Only visible for Prep4SureReview members. You can sign-up / login (it's free).
Porter was unemployed for part of the year. Porter received $35,000 of wages, $4,000 from a state
unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental
unemployment benefit plan. What is the amount of Porter's gross income?
- A. $37,000
- B. $35,000
- C. $41,000
- D. $39,000
Correct Answer: C 🗳️
Explanation: Only visible for Prep4SureReview members. You can sign-up / login (it's free).
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash
or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was
$ 500.
- A. $3,000
- B. $500
- C. $1,000
- D. $75,000
- E. $10,000
- F. $2,500
- G. $55,000
- H. $2,000
- I. $50,000
- J. $1,500
- K. $0
- L. $900
- M. $1,250
- N. $25,000
- O. $1,300
Correct Answer: L 🗳️
Explanation: Only visible for Prep4SureReview members. You can sign-up / login (it's free).
For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:
- A. Date of receipt of cash proceeds.
- B. Date of delivery of stock certificate.
- C. Trade date.
- D. Settlement date.
Correct Answer: C 🗳️
Explanation: Only visible for Prep4SureReview members. You can sign-up / login (it's free).
Viewing page 1 out of 14 pages.
Viewing questions 1-5 out of 70 questions.







