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Last Updated: Sep 11, 2026

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How to book the CPA Regulation Exam

These are following steps for registering the CPA Regulation-Exam.

You can take the Exam (and qualify as a CPA Regulation) only if you meet the requirements of a Board of Accountancy in one of the 55 U.S. jurisdictions.

  • Step 1: You must first decide on the jurisdiction to which you will apply.
  • Step 2: After selecting your jurisdiction, you can obtain application materials and submit your completed applications as directed.

How to Prepare For CPA Regulation Exam

Preparation Guide for CPA Regulation Exam

Introduction

The AICPA is committed to providing students and Certified Public Accountant, CPA Regulation candidates with the information and tools to guide them to successful entry into the accounting profession.

AICPA vision is to establish a standardized process to deliver in a cost-effective and time-efficient manner a superior quality higher education in accounts across the globe with the CPA Regulation Certifications.

AICPA's goal or objective is to ensure that a business manager who earns the CPA or CABM credential today will be knowledge-competent and ethical for throughout his/her career and that he/she will then broaden these core knowledge proficiencies and ethical values to tomorrow when he/she becomes a business executive (e.g., CEO) or a corporate director. To this end, AICPA represents a single and collective voice for the entire business management profession, which symbolizes self-regulation by the profession.

Certification is evidence of your skills, expertise in those areas in which you like to work. If candidate wants to work in Public Accountant and prove his knowledge, Certification offered by AICPA. This CPA Regulation Exam Certification helps a candidate to validates his skills in Public Accountant.

In this guide, we will cover the CPA Certification exam, CPA Certified professional salary and all aspects of the CPA Certification.

The benefit of obtaining the CPA Regulation Exam Certification

  • CPA Regulation certification has more useful and relevant networks that help them in setting career goals for themselves. CPA Regulation networks provide them with the correct career guidance than non certified generally are unable to get.
  • CPA Regulation Exam provide proven knowledge to use the tools to complete the task efficiently and cost effectively than the other non-certified professionals lack in doing so.
  • CPA Regulation credential delivers higher earning potential and increased promotion opportunities because it shows a good understanding of business Managements.
  • CPA Regulation Certification is distinguished among competitors. CPA Regulation certification can give them an edge at that time easily when candidates appear for employment interview, employers are very fascinated to note one thing that differentiates the individual from all other candidates.
  • CPA Regulation certified candidates will be confident and stand different from others as their skills are more trained than non-certified professionals.
  • CPA Regulation Certifications provide opportunities to get a job easily in which they are interested in instead of wasting years and ending without getting any experience.
  • CPA Regulation Certification provides practical experience to candidates from all the aspects to be a proficient worker in the organization.

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Who should take the CPA Regulation Exam

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. In order to take an CPA Exam, anyone who is interested in making their career in business management then they can go ahead and appear to all the 4 segments of this exam.

All the candidates appearing exam must have security number.

CPA exam is excellent opportunity for all below professionals to validate their skills in accountancy. As this exam is administered by the AICPA, which is the world's largest accounting body.

  • Chartered Accountant
  • MBA (Finance)
  • M.com and Commerce Graduates who aspire for an International Certification.
  • CS
  • LLB
  • ICWA

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

AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Federal Taxation of Entities23-33%- C corporations and S corporations
- Partnerships and LLCs
- Tax-exempt organizations
- Gift, estate, and trust taxation
- Book-tax differences
Ethics, Professional Responsibilities, and Federal Tax Procedures10-20%- Ethics and responsibilities in tax practice
- Federal tax audit and appeal procedures
- Privileged communications and disclosure rules
- Treasury Department Circular 230
- Tax preparer penalties and due diligence
Business Law15-25%- Employment and federal business regulations
- Contract formation and performance
- Agency relationships and authority
- Uniform Commercial Code (UCC) articles
- Business structure legal characteristics
- Debtor-creditor relationships and bankruptcy
Federal Taxation of Property Transactions12-22%- Like-kind exchanges and involuntary conversions
- Cost recovery: depreciation, amortization, depletion
- Capital vs ordinary asset classification
- Recognition of gains and losses
- Asset basis and holding periods
Federal Taxation of Individuals22-32%- Filing status and dependency rules
- Tax credits and alternative minimum tax
- Adjustments, deductions, and exemptions
- Loss limitations and carryovers
- Gross income inclusions and exclusions

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