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AICPA

Uniform CPA Exam - Regulation (REG)

CPA REG assesses a candidate’s understanding of U.S. federal taxation, including individual and business taxation, as well as tax planning and compliance.

Código de examen

CPA Exam RE

Duración

240 min

Questions

84

Requisitos previos oficiales

  • Bachelor's degree or equivalent from an accredited institution with required accounting and business coursework.
  • Completion of state board education requirement (often 150 semester hours including specified accounting credits).
  • Application and eligibility approval by your State Board of Accountancy or NASBA prior to scheduling exam sections.
  • Valid Social Security Number or ITIN and meeting residency or age requirements as required by some jurisdictions.
  • Some jurisdictions require passing a separate ethics exam or completing an ethics course for licensure after the exam.
Uniform CPA Exam - Regulation (REG)

Profesiones específicas

Certified Public Accountant (CPA) Tax Accountant Corporate Tax Manager Tax Consultant Accounting Firm Staff Accountant
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Plano de dominio

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This domain covers professional ethics and responsibilities, including the legal duties and responsibilities of CPAs, federal tax procedures, and licensing requirements.
This domain includes knowledge of legal matters that affect accounting, including contracts, debtor-creditor relationships, government regulation of business, and agency law.
Focuses on federal income taxation of property transactions and includes the taxation rules for property acquisitions, transactions, and disposals.
Covers federal taxation rules and preparation for individual income tax returns, including gross income, deductions, and credits.
Explains the taxation process for various business entities such as corporates, partnerships, and S corporations, focusing on the related income tax code and regulations.

Dominio 5

Federal Taxation of Entities

26%
Explains the taxation process for various business entities such as corporates, partnerships, and S corporations, focusing on the related income tax code and regulations.

Consejo de estudio

Practice multiple-choice and task-based simulations daily, memorize key tax rules, simulate weekly timed exams, review AICPA task statements and flashcards.

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