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Last Updated: Sep 25, 2026
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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Federal Taxation of Entities | 28-38% | - Partnerships and LLCs - Book-tax differences and distributions - Tax-exempt organizations - C Corporations - S Corporations |
| Topic 2: Federal Taxation of Property Transactions | 12-22% | - Basis and holding periods of assets - Like-kind exchanges and involuntary conversions - Capital vs ordinary asset classification - Cost recovery, depreciation, and amortization - Recognition of gains and losses |
| Topic 3: Federal Taxation of Individuals | 15-25% | - Loss limitations and tax computation - Pass-through entity income reporting - Filing status and exemptions - Adjustments, deductions, and credits - Gross income inclusions and exclusions |
| Topic 4: Business Law | 10-20% | - Secured transactions (UCC Article 9) - Debtor-creditor relationships and bankruptcy - Contracts and UCC Article 2 - Agency relationships - Business structure legal framework |
| Topic 5: Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Licensing and disciplinary systems - Tax preparer penalties and due diligence - Ethics and responsibilities in tax practice - Treasury Department Circular 230 rules - IRS audit, appeals, and collection procedures |
AICPA CPA Regulation Sample Questions:
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. $2,500
- B. $5,500
- C. $0
- D. $4,000
Correct Answer: C 🗳️
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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 B
- B. Option D
- C. Option A
- D. Option C
Correct Answer: C 🗳️
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An individual had the following capital gains and losses for the year:
What will be the net gain (loss) reported by the individual and at what applicable tax rate(s)?
- A. Long-term gain of $16,000 at the 15% rate.
- B. Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and
Section 1250 gain of $56,000 at the 25% rate. - C. Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
- D. Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate,
collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.
Correct Answer: A 🗳️
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Conner purchased 300 shares of Zinco stock for $30,000 in 1980. On May 23, 1994, Conner sold all the
stock to his daughter Alice for $20,000, its then fair market value. Conner realized no other gain or loss
during 1994. On July 26, 1994, Alice sold the 300 shares of Zinco for $25,000.
What amount of the loss from the sale of Zinco stock can Conner deduct in 1994?
- A. $10,000
- B. $5,000
- C. $3,000
- D. $0
Correct Answer: D 🗳️
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Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in Gata's
profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
partnership business. For the year ended December 31, 1989, Gata had an operating loss of $100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal
temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
used to pay for this equipment. Wolf's passive loss for 1989 is:
- A. $5,000
- B. $6,000
- C. $0
- D. $4,000
Correct Answer: A 🗳️
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