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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

Question 1

Rich is a cash basis self-employed air-conditioning repairman with 1993 gross business receipts of
$ 20,000. Rich's cash disbursements were as follows:

What amount should Rich report as net self-employment income?

A. $15,100
B. $14,900
C. $14,100
D. $13,900

Question 2

Ryan, age 57, is single with no dependents. On July 1, 1997, Ryan's principal residence was sold for the
net amount of $500,000 after all selling expenses. Ryan bought the house in 1963 and occupied it until
sold. On the date of sale, the house had a basis of $180,000. Ryan does not intend to buy another
residence. What is the maximum exclusion of gain on sale of the residence that may be claimed in Ryan's
1 997 income tax return?

A. $320,000
B. $0
C. $125,000
D. $250,000

Question 3

John and Mary were divorced in 1991. The divorce decree provides that John pay alimony of $10,000 per
year, to be reduced by 20% on their child's 18th birthday. During 1992, John paid $7,000 directly to Mary
and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as
income in Mary's 1992 income tax return?

A. $8,600
B. $8,000
C. $10,000
D. $5,600

Question 4

Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash
or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was
$ 500.

A. $55,000
B. $10,000
C. $900
D. $3,000
E. $2,500
F. $1,300
G. $50,000
H. $25,000
I. $0
J. $1,500
K. $1,250
L. $1,000
M. $500
N. $75,000
O. $2,000

Question 5

Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams
used the second residence for 50 days and rented the residence for 200 days. Which of the following
statements is correct?

A. All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss.
B. Utilities and maintenance on the property must be divided between personal and rental use.
C. A rental loss may be deducted if rental-related expenses exceed rental income.
D. Depreciation may not be deducted on the property under any circumstances.

Solutions: