PDF Version DemoHow 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.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
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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.
- M.com and Commerce Graduates who aspire for an International Certification.
- Chartered Accountant
- MBA (Finance)
- LLB
- CS
- ICWA
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What is the duration, language, and format of CPA Regulation Exam
- Type of Questions: This test format is multiple-choice questions (MCQs) , task-based simulations (TBSs)
- Scoring weight: 50% MCQ's , 50% TBSs
- Language: English
- Format of exam : Computer based exam .
- Number of Questions: 84 Questions ( comprises of 76 MCQs, 8 Task Based Simulations)
- Length of Examination: 4 hours.
- Passing Score: 75 on scale of (0-99)
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Individuals | 15–25% | - Gross income inclusions and exclusions - Deductions and credits - Individual tax computations |
| Business Law | 20–30% | - Business structure and regulation - Agency - Contracts - Commercial transactions (UCC) |
| Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Federal tax procedures - Ethical and professional responsibilities |
| Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
| Federal Taxation of Entities | 15–25% | - C corporations taxation - Partnerships - S corporations - Estate and trust taxation basics |
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