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

CPA-REG

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

Exam Details

Official CPA-REG exam format

Questions
78
Time Limit
240 minutes
Passing Score
75/99
Domains
5
2,500+
Practice Questions
100
Unique Practice Exams

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) (CPA-REG) 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 CPA-REG 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.

Official Resources

Official Exam GuideAICPA Documentation

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