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Updated: Oct 19, 2026
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Introduction to CPA Regulation Exam
Certified Public Accountant consists of four-part, 16-hour CPA Exam is a masters-level professional certification. Candidates are supposed to pass all four-part assessment with in time frame of 18 months in order to qualify for a CPA license.
The four parts are
- Regulation (REG)
- Financial Accounting and Reporting (FAR)
- Business Environment and Concepts (BEC)
- Auditing and Attestation (AUD)
This exam is designed to test the minimum knowledge and skills required of a CPA. The Exam is managed by three main partners:
- The National Association of State Boards of Accountancy (NASBA) manages the National Candidate Database
- The Exam is provided on behalf of Boards of Accountancy, which issue CPA licenses.
- Pro metric is the company that delivers the Exam at its authorized test centers.
- The AICPA develops, maintains, and scores the Exam.
Before taking this exam, candidates should have a solid knowledge of the topics outlined in this preparation guide.
The Certified Business Manager (CPA) is a global, competency-based credential that is designed to validate the skills and knowledge of accountancy candidate who can operates at a global market.
After passing this exam, candidates get a certificate from AICPA that helps them to demonstrate their proficiency in managing Business to their clients and employers.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
How much CPA Regulation Exam Cost
Exam fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.
AICPA CPA-Regulation Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Uniform CPA Examination - Regulation (REG) |
| Exam Number: | REG |
| Available Languages: | English |
| Exam Duration: | 240 minutes |
| Related Certifications: | CPA Business Environment and Concepts (BEC replaced under CPA Evolution with ISC/TCP disciplines) CPA Financial Accounting and Reporting (FAR) CPA Audit (AUD) |
| Certificate Validity Period: | 18–30 months (varies by state/jurisdiction rules, typically 30 months credit window) |
| Exam Format: | Multiple Choice Questions (MCQ), Task-Based Simulations (TBS) |
| Real Exam Qty: | 76 MCQs + 8 TBS |
| Passing Score: | 75 |
| Exam Price: | Approx. 250–350 USD (varies by jurisdiction) |
| Recommended Training: | AICPA CPA Exam Resources |
| Exam Registration: | CPA Exam Official Information |
| Sample Questions: | AICPA CPA-Regulation Sample Questions |
| Exam Way: | Computer-based testing at authorized Prometric test centers |
| Pre Condition: | No formal prerequisite, but eligibility is determined by individual US state Board of Accountancy requirements (education and credit-hour requirements typically required to sit for CPA Exam). |
| Official Syllabus URL: | https://www.aicpa-cima.com/cpa-exam |
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Federal Taxation of Individuals | 15–25% | - Individual tax computations - Deductions and credits - Gross income inclusions and exclusions |
| Topic 2: Federal Taxation of Entities | 15–25% | - S corporations - Partnerships - C corporations taxation - Estate and trust taxation basics |
| Topic 3: Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
| Topic 4: Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Ethical and professional responsibilities - Federal tax procedures |
| Topic 5: Business Law | 20–30% | - Contracts - Commercial transactions (UCC) - Agency - Business structure and regulation |
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