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AICPA CPA Regulation : REG
- Exam Code: REG
- Exam Name: CPA Regulation
- Updated: Sep 16, 2026
- Q&As: 70 Questions and Answers
About AICPA REG Real Exam
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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Treasury Department Circular 230 rules - IRS audit, appeals, and collection procedures - Licensing and disciplinary systems - Ethics and responsibilities in tax practice - Tax preparer penalties and due diligence |
| Federal Taxation of Individuals | 15-25% | - Gross income inclusions and exclusions - Adjustments, deductions, and credits - Loss limitations and tax computation - Pass-through entity income reporting - Filing status and exemptions |
| Federal Taxation of Entities | 28-38% | - Tax-exempt organizations - Partnerships and LLCs - S Corporations - C Corporations - Book-tax differences and distributions |
| Business Law | 10-20% | - Business structure legal framework - Agency relationships - Contracts and UCC Article 2 - Debtor-creditor relationships and bankruptcy - Secured transactions (UCC Article 9) |
| Federal Taxation of Property Transactions | 12-22% | - Capital vs ordinary asset classification - Cost recovery, depreciation, and amortization - Basis and holding periods of assets - Like-kind exchanges and involuntary conversions - Recognition of gains and losses |
AICPA CPA Regulation Sample Questions:
Question #1
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.
In 1994, Joan received $1,300 in unemployment compensation benefits. Her employer made a $100
contribution to the unemployment insurance fund on her behalf.
- A. $10,000
- B. $2,500
- C. $1,250
- D. $55,000
- E. $25,000
- F. $1,000
- G. $75,000
- H. $3,000
- I. $500
- J. $50,000
- K. $1,300
- L. $1,500
- M. $0
- N. $900
- O. $2,000
Correct Answer: K 🗳️
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Question #2
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. $10,000
- B. $2,500
- C. $1,250
- D. $55,000
- E. $25,000
- F. $1,000
- G. $75,000
- H. $3,000
- I. $500
- J. $50,000
- K. $1,300
- L. $1,500
- M. $0
- N. $900
- O. $2,000
Correct Answer: H 🗳️
Explanation: Only visible for TestkingPass members. You can sign-up / login (it's free).
Question #3
On February 1, 1993, Hall learned that he was bequeathed 500 shares of common stock under his
father's will. Hall's father had paid $2,500 for the stock in 1990. Fair market value of the stock on
February 1, 1993, the date of his father's death, was $4,000 and had increased to $5,500 six months later.
The executor of the estate elected the alternate valuation date for estate tax purposes. Hall sold the stock
for $4,500 on June 1, 1993, the date that the executor distributed the stock to him. How much income
should Hall include in his 1993 individual income tax return for the inheritance of the 500 shares of stock,
which he received from his father's estate?
- A. $4,000
- B. $2,500
- C. $5,500
- D. $0
Correct Answer: D 🗳️
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Question #4
Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts
receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the
year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?
- A. $90,000
- B. $75,000
- C. $100,000
- D. $110,000
Correct Answer: C 🗳️
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Question #5
Which payment(s) is(are) included in a recipient's gross income?
I. Payment to a graduate assistant for a part-time teaching assignment at a university. Teaching is not a
requirement toward obtaining the degree.
II. A grant to a Ph.D. candidate for his participation in a university-sponsored research project for the
benefit of the university.
- A. Both I and II.
- B. I only.
- C. Neither I nor II.
- D. II only.
Correct Answer: A 🗳️
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