Exam Name: CPA Regulation
Certification Provider: AICPA
Corresponding Certification: AICPA Certification
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Check Updated on: Sep 12, 2026
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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Property Transactions | 12–22% | - Property transactions
|
| Federal Taxation of Entities | 18–28% | - Business entity taxation
|
| Business Law | 10–20% | - Contracts and agency
|
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 15–25% | - Federal tax procedures
|
| Federal Taxation of Individuals | 15–25% | - Individual income taxation
|
AICPA CPA Regulation Sample Questions:
Which of the following is subject to the Uniform Capitalization Rules of Code Sec. 263A?
- A. Research and experimental expenditures.
- B. Mine development and exploration costs.
- C. Warehousing costs incurred by a manufacturing company with $12 million in annual gross receipts.
- D. Editorial costs incurred by a freelance writer.
Correct Answer: C 🗳️
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Conner purchased 300 shares of Zinco stock for $30,000 in 1980. On May 23, 1994, Conner sold all the
stock to his daughter Alice for $20,000, its then fair market value. Conner realized no other gain or loss
during 1994. On July 26, 1994, Alice sold the 300 shares of Zinco for $25,000.
What amount of the loss from the sale of Zinco stock can Conner deduct in 1994?
- A. $5,000
- B. $10,000
- C. $0
- D. $3,000
Correct Answer: C 🗳️
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Hall, a divorced person and custodian of her 12-year old child, filed her 1990 federal income tax return as
head of a household. She submitted the following information to the CPA who prepared her 1990 return:
. In 1990, Hall sold an antique that she bought in 1980 to display in her home. Hall paid $800 for the
antique and sold it for $1,400, using the proceeds to pay a court ordered judgment.
The $600 gain that Hall realized on the sale of the antique should be treated as:
- A. A nontaxable antiquities transaction.
- B. Long-term capital gain.
- C. Ordinary income.
- D. An involuntary conversion.
Correct Answer: B 🗳️
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Darr, an employee of Sorce C corporation, is not a shareholder. Which of the following would be included
in a taxpayer's gross income?
- A. The fair market value of land that the taxpayer inherited from an uncle.
- B. A $10,000 gift from the taxpayer's grandparents.
- C. The dividend income on shares of stock that the taxpayer received for services rendered.
- D. Employer-provided medical insurance coverage under a health plan.
Correct Answer: C 🗳️
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On December 31, 1989, a building owned by Pine Corp. was totally destroyed by fire. The building had
fire insurance coverage up to $500,000. Other pertinent information as of December 31, 1989 follows:
During January 1990, before the 1989 financial statements were issued, Pine received insurance
proceeds of $500,000. On what amount should Pine base the determination of its loss on involuntary
conversion?
- A. $560,000
- B. $520,000
- C. $530,000
- D. $550,000
Correct Answer: C 🗳️
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