AICPA CPA-Regulation Exam : Certified Public Accountant CPA Regulation

  • Exam Code: CPA-Regulation
  • Exam Name: Certified Public Accountant CPA Regulation
  • Updated: Sep 13, 2026
  • Q & A: 70 Questions and Answers

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

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

Introduction to CPA Regulation Exam

Certified Public Accountant consists of four-part, 16-hour CPA Exam is a masters-level professional certification. Candidates are supposed to pass all four-part assessment with in time frame of 18 months in order to qualify for a CPA license.

The four parts are

  • Regulation (REG)
  • Business Environment and Concepts (BEC)
  • Auditing and Attestation (AUD)
  • Financial Accounting and Reporting (FAR)

This exam is designed to test the minimum knowledge and skills required of a CPA. The Exam is managed by three main partners:

  • Pro metric is the company that delivers the Exam at its authorized test centers.
  • The Exam is provided on behalf of Boards of Accountancy, which issue CPA licenses.
  • The National Association of State Boards of Accountancy (NASBA) manages the National Candidate Database
  • The AICPA develops, maintains, and scores the Exam.

Before taking this exam, candidates should have a solid knowledge of the topics outlined in this preparation guide.

The Certified Business Manager (CPA) is a global, competency-based credential that is designed to validate the skills and knowledge of accountancy candidate who can operates at a global market.

After passing this exam, candidates get a certificate from AICPA that helps them to demonstrate their proficiency in managing Business to their clients and employers.

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

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AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Federal Taxation of Entities15–25%- C corporations taxation
- S corporations
- Partnerships
- Estate and trust taxation basics
Business Law20–30%- Business structure and regulation
- Agency
- Contracts
- Commercial transactions (UCC)
Ethics, Professional Responsibilities and Federal Tax Procedures15–25%- Ethical and professional responsibilities
- Federal tax procedures
Federal Taxation of Property Transactions5–15%- Basis calculations
- Property disposition and recognition of gain/loss
Federal Taxation of Individuals15–25%- Individual tax computations
- Deductions and credits
- Gross income inclusions and exclusions

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