Regulation

Everything you need to know about the Regulation (REG) section of the CPA Exam
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REG Section At-a-Glance

Question Content Breakdown

Score Breakdown

4
Hours of Exam Time
(plus 15 min break)
5
Testlets
(2 MCQ & 3 TBS)
76

Multiple Choice Questions
(64 operational)

8
Task-Based Simulations
(7 operational)
Tabs CSS and JS

Comprehensive Guide to the REG Section


CPA Exam REG Section Content


The Regulation (REG) section of the CPA Exam tests a CPA candidate’s knowledge and skill level on federal taxation, business law, business ethics and professional and legal responsibilities. As laid out in the AICPA Blueprints, more than 60% of the REG exam focuses on federal taxation.

55-85% Federal Taxation

  • Federal taxation of individuals
  • Federal taxation of entities
  • Federal taxation of property transactions

10-20% Business Law

  • Contracts
  • Agency
  • Business structure
  • Debtor-creditor relationships
  • Government regulation of business

10-20% Ethics, Professional Responsibilities, and Federal Tax Procedures

  • Ethics and responsibilities in tax practice
  • Licensing and disciplinary systems
  • Federal tax procedures
  • Legal duties and responsibilities





About the REG Section Q&A

No, the Roger CPA Review REG course assumes no prior tax experience on the part of the candidate, and our pass rate speaks for itself. We teach the material from the ground up, and many of our students report finally being able to ‘get’ tricky topics such as AMT after using our course in order to pass the exam.
We estimate approximately 84-112 hours of study are required in order to pass REG, but each student is unique and has their own time requirements.
The order in which a candidate takes the four sections of the CPA Exam will vary depending on several individual factors. REG is the most standalone of all four sections and can be taken at any time during your CPA Exam process.