CPA-Regulation PDF Practice Q&A's

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  • Total Questions: 70
  • Updated on: Sep 13, 2026
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How to book the CPA Regulation Exam

These are following steps for registering the CPA Regulation-Exam.

You can take the Exam (and qualify as a CPA Regulation) only if you meet the requirements of a Board of Accountancy in one of the 55 U.S. jurisdictions.

  • Step 1: You must first decide on the jurisdiction to which you will apply.
  • Step 2: After selecting your jurisdiction, you can obtain application materials and submit your completed applications as directed.

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

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How much CPA Regulation Exam Cost

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

What is the duration, language, and format of CPA Regulation Exam

  • Format of exam : Computer based exam .
  • Language: English
  • Passing Score: 75 on scale of (0-99)
  • Length of Examination: 4 hours.
  • Type of Questions: This test format is multiple-choice questions (MCQs) , task-based simulations (TBSs)
  • Scoring weight: 50% MCQ's , 50% TBSs
  • Number of Questions: 84 Questions ( comprises of 76 MCQs, 8 Task Based Simulations)

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AICPA CPA-Regulation Exam Syllabus Topics:

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

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