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Last Updated: Sep 27, 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.

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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.

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

For more info read reference:

REG Section Blueprint (effective July 1, 2019) CPA Exam Study Materials - aicpa

AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Business Law15-25%- Employment and federal business regulations
- Uniform Commercial Code (UCC) articles
- Contract formation and performance
- Debtor-creditor relationships and bankruptcy
- Business structure legal characteristics
- Agency relationships and authority
Topic 2: Federal Taxation of Individuals22-32%- Loss limitations and carryovers
- Adjustments, deductions, and exemptions
- Gross income inclusions and exclusions
- Filing status and dependency rules
- Tax credits and alternative minimum tax
Topic 3: Federal Taxation of Property Transactions12-22%- Asset basis and holding periods
- Capital vs ordinary asset classification
- Like-kind exchanges and involuntary conversions
- Recognition of gains and losses
- Cost recovery: depreciation, amortization, depletion
Topic 4: Federal Taxation of Entities23-33%- Book-tax differences
- Tax-exempt organizations
- Gift, estate, and trust taxation
- Partnerships and LLCs
- C corporations and S corporations
Topic 5: Ethics, Professional Responsibilities, and Federal Tax Procedures10-20%- Ethics and responsibilities in tax practice
- Privileged communications and disclosure rules
- Tax preparer penalties and due diligence
- Treasury Department Circular 230
- Federal tax audit and appeal procedures
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