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AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Federal Taxation of Individuals | 22-32% | - Tax Credits - Deductions - Property Transactions - Individual Tax Computation - Gross Income |
| Topic 2: Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Ethics and Professional Responsibilities - Federal Tax Procedures - Legal Duties and Responsibilities |
| Topic 3: Federal Taxation of Property Transactions | 5-15% | - Like-Kind Exchanges and Involuntary Conversions - Gains and Losses - Property Tax Basis and Cost Recovery |
| Topic 4: Federal Taxation of Entities | 23-33% | - Entity Tax Compliance - Trusts and Estates - S Corporations - C Corporations - Partnerships - Limited Liability Companies |
| Topic 5: Business Law | 15-25% | - Contracts - Agency - Federal Securities Regulation - Business Structure - Debtor-Creditor Relationships |
AICPA Certified Public Accountant CPA Regulation Exam FAQ — Clear and Current
Eligibility requirements vary by state board of accountancy. Candidates must meet jurisdiction-specific education and application requirements before sitting for the CPA Exam. Vendors revise eligibility rules periodically, so confirm the current requirements on the official page (official CPA-Regulation exam page) before registering.
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240 minutes for 80 (72 Multiple-Choice Questions and 8 Task-Based Simulations) questions. Train the pace in advance: timed practice sessions turn the exam clock from a threat into a habit.
The AICPA Certified Public Accountant CPA Regulation blueprint spans 5 domains — including Federal Taxation of Entities (23-33%), Ethics, Professional Responsibilities and Federal Tax Procedures (10-20%), Federal Taxation of Property Transactions (5-15%). Study in proportion to the weightings; the complete outline above details every subtopic.
Yes — free demo downloads let you tell whether the AICPA Certified Public Accountant CPA Regulation material suits you before purchasing. Purchases include 365 days of free updates, each new version emailed immediately; renew afterward at 50% off.
Varies by U.S. jurisdiction per attempt, 75 to pass. Retakes bill again at full price — prepare thoroughly with the 70 practice questions for the CPA-Regulation exam at PracticeVCE first.
The AICPA Certified Public Accountant CPA Regulation is AICPA's certification exam for AICPA Certification, at the Professional level. These certifications are valued precisely because they're demanding — passing one validates real capability. Related credentials include Certified Public Accountant (CPA).
AICPA Certified Public Accountant CPA Regulation Sample Questions:
The uniform capitalization method must be used by:
I. Manufacturers of tangible personal property.
II. Retailers of personal property with $2 million dollars in average annual gross receipts for the 3 preceding years.
- A. I only.
- B. Both I and II.
- C. II only.
- D. Neither I nor II.
Correct Answer: A 🗳️
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Dale received $1,000 in 1990 for jury duty. In exchange for regular compensation from her employer during the period of jury service, Dale was required to remit the entire $1,000 to her employer in
1990. In Dale's 1990 income tax return, the $1,000 jury duty fee should be:
- A. Included in taxable income without a corresponding offset against other income.
- B. Claimed as an itemized deduction to the extent exceeding 2% of adjusted gross income.
- C. Deducted from gross income in arriving at adjusted gross income.
- D. Claimed in full as an itemized deduction.
Correct Answer: C 🗳️
Explanation: Only visible for PracticeVCE members. You can sign-up / login (it's free).
In the current year Jensen had the following items:
What is Jensen's AGI for the current year?
- A. $59,000
- B. $84,000
- C. $62,000
- D. $44,000
Correct Answer: A 🗳️
Explanation: Only visible for PracticeVCE 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 1994, Joan received $1,300 in unemployment compensation benefits. Her employer made a $100 contribution to the unemployment insurance fund on her behalf.
- A. $1,000
- B. $25,000
- C. $0
- D. $1,500
- E. $2,000
- F. $900
- G. $2,500
- H. $1,250
- I. $3,000
- J. $75,000
- K. $55,000
- L. $10,000
- M. $1,300
- N. $50,000
- O. $500
Correct Answer: M 🗳️
Explanation: Only visible for PracticeVCE members. You can sign-up / login (it's free).
In which of the following situations may taxpayers file as married filing jointly?
- A. Taxpayers who were married but lived under a legal separation agreement at the end of the year.
- B. Taxpayers who were divorced during the year.
- C. Taxpayers who were married but lived apart during the year.
- D. Taxpayers who were legally separated but lived together for the entire year.
Correct Answer: C 🗳️
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