Exam Name: CPA Regulation
Certification Provider: AICPA
Corresponding Certification: AICPA Certification
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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Federal Taxation of Entities | 23-33% | - Tax compliance for corporations, partnerships, LLCs, and S corporations - Entity-level tax planning and reporting requirements |
| Topic 2: Business Law | 15-25% | - Legal duties and responsibilities in business transactions - Business structures and federal business regulations - Agency, contracts, and debtor-creditor relationships |
| Topic 3: Federal Taxation of Property Transactions | 5-15% | - Gains and losses on disposition of assets - Basis, cost recovery (depreciation and amortization) |
| Topic 4: Federal Taxation of Individuals | 22-32% | - Individual taxable income and tax compliance - Tax filing requirements and procedures - Adjustments, deductions, exemptions and credits |
| Topic 5: Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Licensing and disciplinary systems for CPA practice - Federal tax procedures, disclosures, penalties, and appeals - Ethics and responsibilities in tax practice (Treasury Department Circular 230) |
AICPA CPA Regulation Sample Questions:
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 had no capital loss carryovers from prior years. During 1994, the Moores had the following
stock transactions, which resulted in a net capital loss:
- A. $50,000
- B. $3,000
- C. $2,500
- D. $55,000
- E. $0
- F. $1,000
- G. $25,000
- H. $900
- I. $500
- J. $1,500
- K. $2,000
- L. $75,000
- M. $1,300
- N. $1,250
- O. $10,000
Correct Answer: B 🗳️
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In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and
his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received
$ 9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with
Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's
income. How many exemptions was Smith entitled to claim on his 19X4 tax return?
- A. 4
- B. 1
- C. 2
- D. 3
Correct Answer: C 🗳️
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Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for $2,500.
The cabin was used personally by Barkley for three months and left vacant for the rest of the year.
Expenses for the cabin were as follows:
Real estate taxes $1,000
Maintenance and utilities $2,000
How much rental income (loss) is included in Barkley's adjusted gross income?
- A. $0
- B. $(500)
- C. $500
- D. $(1,500)
Correct Answer: A 🗳️
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Among which of the following related parties are losses from sales and exchanges not recognized for tax
purposes?
- A. Brother-in-law and sister-in-law.
- B. Ancestors, lineal descendants, and all in-laws.
- C. Father-in-law and son-in-law.
- D. Grandfather and granddaughter.
Correct Answer: D 🗳️
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DAC Foundation awarded Kent $75,000 in recognition of lifelong literary achievement. Kent was not
required to render future services as a condition to receive the $75,000. What condition(s) must have
been met for the award to be excluded from Kent's gross income?
I. Kent was selected for the award by DAC without any action on Kent's part.
II. Pursuant to Kent's designation, DAC paid the amount of the award either to a governmental unit or to a
charitable organization.
- A. Both I and II.
- B. I only.
- C. II only.
- D. Neither I nor II.
Correct Answer: A 🗳️
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