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CPA Taxation and Regulation (REG)
Accounting & Tax

Uniform CPA Examination — Taxation and Regulation (REG)

Tax ethics and procedures, business law, and federal taxation of individuals, entities and property -- practice for the four-hour CPA REG section, with 1,000 flashcards, 350 quiz questions and a 72-question mock exam.

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350+ exam-style practice questions quiz pool

Your full practice pool — 350 questions total, written to mirror the real exam blueprint, with full answer explanations for every question.

5 exam domains covered

Including Ethics, Professional Responsibilities and Federal Tax Procedures, Business Law, Federal Taxation of Property Transactions, and more.

Full mock exam — 72 questions, 240-min timed

A complete, realistic exam-day simulation with the same question count and time limit as the real thing.

1000+ flashcards

Covering every key term, concept, and framework you're expected to know.

194+ curated video lessons

Hand-picked walkthroughs and explainers organized by topic.

48+ diagrams & visual references

Visual breakdowns of the frameworks and models the exam tests you on.

23+ key formulas & quick-reference sheet

The exact formulas and calculations you need, ready to review before test day.

135+ term glossary

A searchable glossary so unfamiliar terminology never slows you down.

10 recommended books for CPA Taxation and Regulation (REG)

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Progress tracking & study planner

See your accuracy by domain, spot weak areas early, and follow a built-in study schedule.

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Topics you'll drill

5 core topics pulled straight from the real question bank.

  • Ethics, Professional Responsibilities and Federal Tax Procedures
  • Business Law
  • Federal Taxation of Property Transactions
  • Federal Taxation of Individuals
  • Federal Taxation of Entities (including tax preparation)

CPA Taxation and Regulation (REG) exam requirements & cost

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Eligibility
Set by each jurisdiction's Board of Accountancy (education, experience and residency rules differ by state); candidates apply to their board, then receive a Notice to Schedule from NASBA
Real exam cost
Varies by jurisdiction: application and administration fees plus an examination fee per section, set by the state board (extra administration fees apply for Guam and international testing centers)
Format
4-hour computer-based section · five testlets: 2 multiple-choice testlets (72 questions) + 3 task-based simulation testlets (8 simulations) · scored 0–99, pass at 75

Taxation and Regulation (REG) is one of the three Core sections of the Uniform CPA Examination, which the AICPA develops and NASBA administers on behalf of the state Boards of Accountancy. The exam has four sections in total — three Core sections (Auditing and Attestation, Financial Accounting and Reporting, and REG) and one Discipline section of your choosing — and you take them one section at a time. Eligibility is not set by the AICPA: its FAQ states that the boards determine the eligibility and licensure requirements for their jurisdiction's candidates, so education, experience and residency rules, the application process, the fees and how long passed-section credit stays valid all depend on the state or territory where you choose to be licensed. After your board approves your application you receive a Notice to Schedule, and NASBA states you must schedule at least five days in advance (it recommends 45). Under continuous testing the only limits on retaking a failed section are the time to receive a score, re-register, obtain a new Notice to Schedule and find an available testing date.

Last verified: October 2026·Exam blueprint: The AICPA's Uniform CPA Examination Blueprints document for 2026 (effective January 2026) was read in full for the REG section: five content areas with allocation ranges, section time, question counts per testlet, the skill allocation and the 50/50 multiple-choice and task-based scoring weights. The scoring and pass-rate article, the FAQ and NASBA's exam FAQ were confirmed by direct reading on 2026-10-01. The AICPA has published the 2027 blueprints, which take effect January 1, 2027.·Primary source: AICPA & CIMA — Learn what to study for the CPA Exam (exam blueprints) ↗
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Common questions

REG tests U.S. ethics and professional responsibilities related to tax practice, U.S. business law, and U.S. federal tax compliance for individuals and entities, with a focus on recurring and routine transactions. The AICPA's 2026 blueprint publishes five content areas as ranges: Ethics, Professional Responsibilities and Federal Tax Procedures 10–20%; Business Law 15–25%; Federal Taxation of Property Transactions 5–15%; Federal Taxation of Individuals 22–32%; and Federal Taxation of Entities (including tax preparation) 23–33%.

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