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CPA Exam — REG: Taxation and Regulation (Core) Practice Exam

Core

Core section covering federal taxation of individuals, entities, and property transactions, plus business law and professional responsibilities.

Exam Details

Official Core exam format

Questions

Time Limit

240 minutes

Passing Score

75/99

Domains

2,500+

Practice Questions

100

Unique Practice Exams

Quick Answer: What You Need to Know About the CPA Exam — REG: Taxation and Regulation (Core) Exam

The CPA Exam — REG: Taxation and Regulation (Core) (Core) is an industry-recognized credential administered by AICPA. The official exam features 78 questions within a 240-minute testing session, requiring a passing score of 75/99 (76%). BetaStudy provides 2,500+ vetted practice questions mapped directly across all 5 syllabus domains with comprehensive answer rationales, timed exam simulations, and weak-area diagnostics.

ProviderAICPA

Exam Format78 Qs in 240m

Passing Target75/99 (76%)

Available Practice2,500+ Questions

Exam Domains

The CPA Exam — REG: Taxation and Regulation (Core) exam covers 5 domains with different weight percentages

Domain 1: Ethics, Professional Responsibilities and Federal Tax Procedures

15%

Tax practitioner standards, Circular 230, and IRS procedures.

Topics covered:

Circular 230
AICPA SSTS
Federal tax procedures
Tax return preparer rules

Domain 2: Business Law

20%

Contracts, agency, commercial paper, secured transactions, and bankruptcy.

Topics covered:

Contracts
Agency law
Negotiable instruments
Secured transactions
Bankruptcy

Domain 3: Federal Taxation of Property Transactions

10%

Gain and loss recognition, basis, and like-kind exchanges.

Topics covered:

Gain and loss recognition
Basis rules
Like-kind exchanges (Sec 1031)
Capital gains and losses

Domain 4: Federal Taxation of Individuals

27%

Individual income tax computation, credits, deductions, and AMT.

Topics covered:

Gross income inclusions/exclusions
Adjustments to income
Itemized deductions
Tax credits
AMT
Self-employment and investment income

Domain 5: Federal Taxation of Entities

28%

Taxation of C corps, S corps, partnerships, and other business entities.

Topics covered:

C corporation taxation
S corporation taxation
Partnership taxation
LLC taxation
Estate and gift taxation
Tax-exempt organizations

What You Get with BetaStudy

2,500+ Questions

Comprehensive question bank covering all exam domains

Timed Exams

Practice under real exam conditions with 240-minute timer

Detailed Explanations

Understand why answers are correct with detailed explanations

Progress Tracking

Track your performance by domain and watch yourself improve

Frequently Asked Questions

Common questions about the CPA Exam — REG: Taxation and Regulation (Core) certification exam

How many questions are on the CPA Exam — REG: Taxation and Regulation (Core) exam?

The CPA Exam — REG: Taxation and Regulation (Core) exam contains 78 questions that must be completed within 240 minutes.

What is the passing score for CPA Exam — REG: Taxation and Regulation (Core)?

You need to score 75 out of 99 (76%) to pass the CPA Exam — REG: Taxation and Regulation (Core) certification exam.

What topics are covered in the CPA Exam — REG: Taxation and Regulation (Core) exam?

The exam covers 5 main domains: Ethics, Professional Responsibilities and Federal Tax Procedures, Business Law, Federal Taxation of Property Transactions, Federal Taxation of Individuals, Federal Taxation of Entities. Each domain has different weight percentages based on importance.

How can BetaStudy help me pass the CPA Exam — REG: Taxation and Regulation (Core) exam?

BetaStudy provides 2,500+ practice questions covering all 5 exam domains, 100 unique practice exams that simulate real exam conditions, detailed explanations for every answer, and progress tracking to identify your weak areas.

Are the practice questions updated for the latest Core exam?

Yes, our questions are automatically updated whenever the official exam syllabus changes. We monitor the official AICPA certification page and regenerate questions to match the current exam format.