Exam Name: CPA Regulation
Certification Provider: AICPA
Corresponding Certification: AICPA Certification
Over 42963+ Satisfied Customers
Instant Download AICPA : REG Questions & Answers
Check Updated on: Oct 19, 2026
No. of Questions: 70 Questions & Answers with Exam Engine
Download Limit: Unlimited
Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)
100% Money Back Guarantee
Lead1Pass has an unprecedented 99.6% first time pass rate among our customers. 
We're so confident of our products that we provide no hassle product exchange.
- Best exam practice material
- Three formats are optional
- 365 Days Free Updates
- 10+ years of excellence
- Learn anywhere, anytime
- 100% Safe shopping experience
REG Desktop Test Engine
- Installable Software Application
- Two Modes For REG Practice
- Practice Offline Anytime
- Simulates Real REG Exam Environment
- Builds REG Exam Confidence
- Supports MS Operating System
- Software Screenshots
- Total Questions: 70
- Updated on: Oct 19, 2026
- Price: $59.00
REG PDF Practice Q&A's
- Printable REG PDF Format
- Study Anywhere, Anytime
- 365 Days Free Updates
- Prepared by AICPA Experts
- Instant Access to Download REG PDF
- Free REG PDF Demo Available
- Download Q&A's Demo
- Total Questions: 70
- Updated on: Oct 19, 2026
- Price: $59.00
REG Online Test Engine
- Online Tool, Convenient, easy to study.
- Instant Online Access REG Dumps
- Test History and Performance Review
- Supports Windows / Mac / Android / iOS, etc.
- Supports All Web Browsers
- REG Practice Online Anytime
- Try Online Engine Demo
- Total Questions: 70
- Updated on: Oct 19, 2026
- Price: $59.00
The REG exam gets harder as its value rises — that is exactly why passing it earns attention from serious employers. Lead1Pass prepares you properly: 70 practice questions refined over years by a dedicated team of experts, with 365 days of free updates.
AICPA REG Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | CPA Regulation (REG) Exam |
| Exam Number: | REG |
| Passing Score: | 75 (on a 0–99 scale) |
| Certificate Validity Period: | CPA exam credit valid for 18 months (rolling window); CPA license does not expire once issued |
| Exam Price: | USD 250–350 (varies by jurisdiction and fees) |
| Available Languages: | English |
| Exam Format: | Multiple Choice Questions (MCQ), Task-Based Simulations (TBS) |
| Real Exam Qty: | 74 total (66 MCQs + 8 TBSs) |
| Exam Duration: | 240 minutes |
| Related Certifications: | CPA Financial Accounting and Reporting (FAR) CPA Business Environment and Concepts (BEC legacy) CPA Tax Compliance and Planning (TCP) CPA Information Systems and Controls (ISC) CPA Business Analysis and Reporting (BAR) CPA Auditing and Attestation (AUD) |
| Recommended Training: | NASBA Candidate Resources AICPA CPA Exam Blueprints & Prep Resources |
| Exam Registration: | NASBA CPA Exam Services CPA Central Registration Portal |
| Sample Questions: | DOWNLOAD DEMO |
| 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 |
|---|---|---|
| Federal Taxation of Individuals | 15–25% | - Individual income taxation
|
| Federal Taxation of Property Transactions | 12–22% | - Property transactions
|
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 15–25% | - Federal tax procedures
|
| Business Law | 10–20% | - Contracts and agency
|
| Federal Taxation of Entities | 18–28% | - Business entity taxation
|
Questions & Answers: The REG Exam
Computer-based testing at authorized Prometric testing centers Book the AICPA CPA Regulation exam through these official channels:
Once booked, your Lead1Pass practice questions arrive by email within 1 minute, so preparation starts the same day.
The passing score for the AICPA CPA Regulation exam is 75 (on a 0–99 scale), and registration costs USD 250–350 (varies by jurisdiction and fees). A retake means the same fee again — a sound reason to test your readiness with the Lead1Pass engines before committing to a date.
Lead1Pass refunds you in full if you take the AICPA CPA Regulation exam within 60 days of purchase and do not pass. The policy does not apply if the exam is taken within 3 days of purchase, if the exam was never actually taken, or to free materials or expired orders, and the candidate name must match the payer name. Submit a scan of your enrollment slip and the official Score Report PDF within 2 days of the exam; claims are processed within 7 days. As an alternative, exchange for two free exam products of equal value while keeping your original update service. Delivery is by email within 1 minute — contact support if nothing arrives within 2 hours.
AICPA recommends these training resources for the AICPA CPA Regulation exam:
After the training, the 70 practice questions from Lead1Pass let you make full use of sporadic time — short sessions that steadily convert study into readiness.
The AICPA CPA Regulation exam presents 74 total (66 MCQs + 8 TBSs) with 240 minutes available. That pace is demanding — rehearse it in the timed mode of the Lead1Pass Desktop Test Engine until it feels familiar.
The official AICPA CPA Regulation outline comprises 5 domains. The three largest are Business Law (10–20%), Ethics, Professional Responsibilities, and Federal Tax Procedures (15–25%), and Federal Taxation of Individuals (15–25%). The full list appears in the topics section above, and the 70 practice questions at Lead1Pass cover all of them.
The REG exam is a AICPA certification exam built around the AICPA CPA Regulation syllabus shown above. It feeds into these credential paths: 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). Precisely because the exam is demanding, passing it earns real attention from employers in 2026. Lead1Pass prepares you with 70 practice questions in PDF, Desktop Test Engine, and Online Test Engine formats.
No formal prerequisites for taking the CPA exam, but most jurisdictions require education (typically 120–150 semester hours) and specific accounting coursework for licensure. Requirements can change, so verify the latest on the official AICPA exam page before scheduling.
The complete preparation toolkit: 70 practice questions for the AICPA CPA Regulation exam in three formats — a printable, expert-prepared PDF with instant download; a Desktop Test Engine for Windows that simulates the real exam with two practice modes and works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. Included as well: a free demo, 365 days of free updates, a 50% renewal discount afterward, and unlimited computer installations — all from a platform refined through years of expert effort.
AICPA CPA Regulation Sample Questions:
Elm Corp. is an accrual-basis calendar-year C corporation with 100,000 shares of voting common stock
issued and outstanding as of December 28, 1996. On Friday, December 29, 1996, Hall surrendered 2,000
shares of Elm stock to Elm in exchange for $33,000 cash. Hall had no direct or indirect interest in Elm
after the stock surrender. Additional information follows:
What amount of income did Hall recognize from the stock surrender?
- A. $33,000 dividend.
- B. $18,000 capital gain.
- C. $17,000 capital gain.
- D. $25,000 dividend.
Correct Answer: C 🗳️
Explanation: Only visible for Lead1Pass members. You can sign-up / login (it's free).
Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams
used the second residence for 50 days and rented the residence for 200 days. Which of the following
statements is correct?
- A. All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss. - B. Utilities and maintenance on the property must be divided between personal and rental use.
- C. A rental loss may be deducted if rental-related expenses exceed rental income.
- D. Depreciation may not be deducted on the property under any circumstances.
Correct Answer: B 🗳️
Explanation: Only visible for Lead1Pass 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.
In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
land in 1994 to an unrelated third party for $56,000.
- A. $50,000
- B. $3,000
- C. $2,500
- D. $55,000
- E. $0
- F. $1,000
- G. $25,000
- H. $900
- I. $500
- J. $1,500
- K. $2,000
- L. $75,000
- M. $1,300
- N. $1,250
- O. $10,000
Correct Answer: E 🗳️
Explanation: Only visible for Lead1Pass members. You can sign-up / login (it's free).
Allen owns 100 shares of Prime Corp., a publicly-traded company, which Allen purchased on January 1,
2 001, for $10,000. On January 1, 2003, Prime declared a 2-for-1 stock split when the fair market value
(FMV) of the stock was $120 per share. Immediately following the split, the FMV of Prime stock was $62
per share. On February 1, 2003, Allen had his broker specifically sell the 100 shares of Prime stock
received in the split when the FMV of the stock was $65 per share. What amount should Allen recognize
as long-term capital gain income on his Form 1040, U.S. Individual Income Tax Return, for 2003?
- A. $300
- B. $750
- C. $1,500
- D. $2,000
Correct Answer: C 🗳️
Explanation: Only visible for Lead1Pass members. You can sign-up / login (it's free).
Under the uniform capitalization rules applicable to property acquired for resale, which of the following
costs should be capitalized with respect to inventory if no exceptions are met?
- A. Option A
- B. Option C
- C. Option B
- D. Option D
Correct Answer: D 🗳️
Explanation: Only visible for Lead1Pass members. You can sign-up / login (it's free).
Viewing page 1 out of 14 pages.
Viewing questions 1-5 out of 70 questions.
863 Customer ReviewsCustomers Feedback (* Some similar or old comments have been hidden.)
I bought the pdf version of REG exam questions. With it, I was able to write the REG test and passed it. All in all, great reference materials.
August
Passed REG test with 92%.
Dennis
I bought REG exam in May, and I have passed my exam last week. Thanks for Lead1Pass's help.
Dawn
Everything goes well.
From now on, whatever I need, I will come back to take.
Steven
Your REG study dumps is very useful! I have got my certification now. Thank you!
Mag
I have never been able to manage my time very efficiently but REG exam preparatory tools taught me to do so.
Noel
This REG exam file can help you pass the exam with 100% success guaranteed. I suggest all candidates make a worthy purchase on it!
Burnell
Actually I have no time to prepare REG ,but I did it with your dumps, thanks a lot.
Ian
Nice purchase! The price of the REG is quite low but the quality is high. I passed REG exam yesterday! Quite worthy to buy!
Truda
I now got this certification for REG exam. Just one word: thanks! Your REG exam questions are the best.
Julia
Really appreciate your help. You guys are doing great. I passed my REG exams with the help of your dumps.
Enid
I passed my exam in REG Argentina as well! Thank you so much for your great support!
Isabel
Thanks so much for your REG practice questions.
Gustave
Related Exams
Instant Download REG
After Payment, our system will send you the products you purchase in mailbox in a minute after payment. If not received within 2 hours, please contact us.
365 Days Free Updates
Free update is available within 365 days after your purchase. After 365 days, you will get 50% discounts for updating.
Money Back Guarantee
Full refund if you fail the corresponding exam in 60 days after purchasing. And Free get any another product.
Security & Privacy
We respect customer privacy. We use McAfee's security service to provide you with utmost security for your personal information & peace of mind.
