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United States · Licensing exam

CPA REG exam: Taxation and Regulation

REG, short for Taxation and Regulation, is the Core section on federal tax, business law and ethics in tax practice. The CPA REG exam has 72 multiple-choice questions and 8 task-based simulations in four hours. Taxes on individuals and entities make up over half of it, and it focuses on recurring, routine tax work.

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Updated October 2026 · Written from official sources, listed at the bottom of this page

What's on the REG section

Taxation of individuals (22% to 32%) and of entities (23% to 33%) take up the biggest share; business law is 15% to 25%.

AreaWeight
I. Ethics, professional responsibilities and federal tax procedures10-20%
II. Business law15-25%
III. Federal taxation of property transactions5-15%
IV. Federal taxation of individuals22-32%
V. Federal taxation of entities (including tax preparation)23-33%

Skill levels tested

SkillWeight
Remembering and understanding25-35%
Application35-45%
Analysis25-35%

What is the CPA REG exam format?

Two multiple-choice testlets of 36 questions each, then three simulation testlets of 2, 3 and 3 simulations. REG has the most simulations of any section, 8. Multiple choice and simulations count for half each.

The Blueprint says REG simulations include research, using excerpts from sources like the Internal Revenue Code and Treasury Regulations.

Which tax law the CPA regulation exam tests

New tax law reaches the exam on a delay. For H.R. 1, signed on July 4, 2025, the Board of Examiners made provisions with 2024 and 2025 effective dates testable in REG and TCP from July 1, 2026. Later provisions follow six months after they take effect.

What changes in REG for 2027

One task changes: calculating capital gains now names digital assets alongside stocks and bonds. The AICPA says the scope doesn't significantly change.

TCP, the tax Discipline →CPA Exam pass rates by section →
Sources: AICPA · AICPA & CIMA and 3 more. Checked October 2026.

Rules and fees can change, so check the official site before your test.

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