REG CPA Exam Format and Structure

Everything you need to know about the Regulation (REG) CPA Exam format and REG test
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REG CPA Exam Section At-a-Glance

Question Content Breakdown

REG Content Breakdown

Score Breakdown

tb vs mcq blue-orange
Hours of Exam Time
(plus 15 min break)
(2 MCQ & 3 TBS)

Multiple Choice Questions
(64 operational)

Task-Based Simulations
(7 operational)
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Comprehensive Guide to the REG CPA Exam Section

REG CPA Exam Section Content

The Regulation REG test 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 CPA 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

UWorld Roger REG CPA Review

REG CPA Review


6 Months of Access
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The REG Exam covers some of the most complex concepts of the entire CPA Exam. Set yourself up for success with the highest quality in CPA Exam preparation!

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.
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