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Topics of CPA Exam
Candidates must know the exam topics before they start of preparation. because it will really help them in hitting the core. Our CPA Regulation Exam exam dumps will include the following topics:
CPA Regulation (REG)
- Ethics, Professional Responsibilities and Federal Tax Procedures 10-20%
- Federal Taxation of Property Transactions 12-22%
- Federal Taxation of Individuals 15-25%
- Federal Taxation of Entities 28-38%
- Business Law 10-20%
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What is the duration, language, and format of CPA Regulation Exam
- Language: English
- Type of Questions: This test format is multiple-choice questions (MCQs) , task-based simulations (TBSs)
- Format of exam : Computer based exam .
- Passing Score: 75 on scale of (0-99)
- Number of Questions: 84 Questions ( comprises of 76 MCQs, 8 Task Based Simulations)
- Length of Examination: 4 hours.
- Scoring weight: 50% MCQ's , 50% TBSs
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
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- Europe - 80,347 EURO
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AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Federal Taxation of Entities | 23-33% | - Gift, estate, and trust taxation - C corporations and S corporations - Book-tax differences - Tax-exempt organizations - Partnerships and LLCs |
| Topic 2: Federal Taxation of Property Transactions | 12-22% | - Asset basis and holding periods - Like-kind exchanges and involuntary conversions - Capital vs ordinary asset classification - Recognition of gains and losses - Cost recovery: depreciation, amortization, depletion |
| Topic 3: Business Law | 15-25% | - Business structure legal characteristics - Contract formation and performance - Debtor-creditor relationships and bankruptcy - Uniform Commercial Code (UCC) articles - Employment and federal business regulations - Agency relationships and authority |
| Topic 4: Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Privileged communications and disclosure rules - Treasury Department Circular 230 - Federal tax audit and appeal procedures - Ethics and responsibilities in tax practice - Tax preparer penalties and due diligence |
| Topic 5: Federal Taxation of Individuals | 22-32% | - Gross income inclusions and exclusions - Filing status and dependency rules - Loss limitations and carryovers - Tax credits and alternative minimum tax - Adjustments, deductions, and exemptions |







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