AICPA Certified Public Accountant CPA Regulation : CPA-Regulation Exam Questions

Exam Code: CPA-Regulation
Exam Name: Certified Public Accountant CPA Regulation
Updated: Sep 17, 2026
Q&As: 70 Questions and Answers

AICPA CPA-Regulation Value Pack (Frequently Bought Together)

pdf demo PDF Version + PC Test Engine + Online Test Engine

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About AICPA Certified Public Accountant CPA Regulation Exam Braindumps

Economy and technology develop rapidly; challenges follow. Face them with the AICPA Certified Public Accountant CPA Regulation prep bundle from VCEPrep — 70 practice questions for the CPA-Regulation exam in 2026.

AICPA CPA-Regulation Exam Overview:

Certification Vendor:	AICPA
Exam Name:	Uniform CPA Examination - Regulation (REG)
Exam Number:	CPA-REG
Certificate Validity Period:	Exam credit validity determined by state board (commonly 30 months from first passed section)
Exam Duration:	240 minutes
Exam Price:	Varies by U.S. jurisdiction
Related Certifications:	Certified Public Accountant (CPA)
Available Languages:	English
Passing Score:	75
Exam Format:	Task-Based Simulations (TBS), Multiple-Choice Questions (MCQ), Computer-Based Exam
Real Exam Qty:	80 (72 Multiple-Choice Questions and 8 Task-Based Simulations)
Sample Questions:
Exam Way:	Computer-based exam delivered at Prometric test centers.
Pre Condition:	Eligibility requirements vary by state board of accountancy. Candidates must meet jurisdiction-specific education and application requirements before sitting for the CPA Exam.
Official Syllabus URL:	https://www.aicpa-cima.com/resources/article/learn-what-is-tested-on-the-cpa-exam

AICPA CPA-Regulation Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Federal Taxation of Entities	23-33%	- Entity Tax Compliance - Trusts and Estates - C Corporations - Limited Liability Companies - Partnerships - S Corporations
Topic 2: Federal Taxation of Individuals	22-32%	- Property Transactions - Gross Income - Deductions - Tax Credits - Individual Tax Computation
Topic 3: Ethics, Professional Responsibilities and Federal Tax Procedures	10-20%	- Ethics and Professional Responsibilities - Federal Tax Procedures - Legal Duties and Responsibilities
Topic 4: Federal Taxation of Property Transactions	5-15%	- Property Tax Basis and Cost Recovery - Gains and Losses - Like-Kind Exchanges and Involuntary Conversions
Topic 5: Business Law	15-25%	- Debtor-Creditor Relationships - Federal Securities Regulation - Contracts - Business Structure - Agency

AICPA CPA-Regulation Exam: Straight Answers

How much is the CPA-Regulation exam fee, and what score do I need to pass?

Varies by U.S. jurisdiction per attempt, 75 to pass. A failed retake costs the full fee again — prepare efficiently with the 70 practice questions for the CPA-Regulation exam at VCEPrep.

What does passing the AICPA Certified Public Accountant CPA Regulation exam do for my career?

The AICPA Certified Public Accountant CPA Regulation is AICPA's certification exam for AICPA Certification, at the Professional level. Certification is how workers face new challenges and seize promotion chances. Related credentials include Certified Public Accountant (CPA).

Can I try the AICPA Certified Public Accountant CPA Regulation material free first?

Yes — new customers get a free AICPA Certified Public Accountant CPA Regulation demo, and regular customers enjoy constant promotions and membership discounts. Purchases include 365 days of free updates by email; renew afterward at 50% off.

What topics are tested in the CPA-Regulation exam?

The AICPA Certified Public Accountant CPA Regulation blueprint spans 5 domains — including Ethics, Professional Responsibilities and Federal Tax Procedures (10-20%), Business Law (15-25%), Federal Taxation of Individuals (22-32%). Concentrate effort where the weight sits; the complete outline above lists every subtopic.

Are there prerequisites for the CPA-Regulation exam?

Eligibility requirements vary by state board of accountancy. Candidates must meet jurisdiction-specific education and application requirements before sitting for the CPA Exam. Eligibility rules change over time, so verify the current requirements on the official page (official CPA-Regulation exam page) before registering.

How long is the CPA-Regulation exam, and how many questions does it include?

240 minutes for 80 (72 Multiple-Choice Questions and 8 Task-Based Simulations) questions. Efficient preparation — steady timed practice with the VCEPrep engine — makes the real clock feel generous.

What if I fail, and when do I receive my files?

Upon successful payment, our system emails the AICPA Certified Public Accountant CPA Regulation material to your mailbox automatically within about a minute — every transaction is secure, and strict private policies protect your information. If nothing arrives within 2 hours, check spam and contact our 24/7 service center. If you fail the corresponding CPA-Regulation exam within 60 days of purchase, we refund in full: 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. Or exchange for two equal-value products free.

AICPA Certified Public Accountant 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 C
B. Option A
C. Option B
D. Option D

Reveal Solution Discussion 0

Correct Answer: B 🗳️

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Question #2

Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a dependent child. What is Parker's most advantageous filing status?

A. Single.
B. Qualifying widow(er) with dependent child.
C. Head of household.
D. Married filing separately.

Reveal Solution Discussion 0

Correct Answer: B 🗳️

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Question #3

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 had no capital loss carryovers from prior years. During 1994, the Moores had the following stock transactions, which resulted in a net capital loss:

A. $75,000
B. $900
C. $500
D. $1,000
E. $2,000
F. $1,500
G. $3,000
H. $50,000
I. $0
J. $10,000
K. $1,250
L. $2,500
M. $1,300
N. $55,000
O. $25,000

Reveal Solution Discussion 0

Correct Answer: G 🗳️

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Question #4

Which one of the following will result in an accruable expense for an accrual-basis taxpayer?

A. A repair completed prior to year end and paid upon completion.
B. A repair completed prior to year end but not invoiced.
C. An invoice dated prior to year end but the repair completed after year end.
D. A signed contract for repair work to be done and the work is to be completed at a later date.

Reveal Solution Discussion 0

Correct Answer: B 🗳️

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Question #5

Doris and Lydia are equal partners in the capital and profits of Agee & Nolan, but are otherwise unrelated. The following information pertains to 300 shares of Mast Corp. stock sold by Lydia to Agee
& Nolan:

The amount of long-term capital loss that Lydia realized in 1988 on the sale of this stock was: