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Updated: May 30, 2026
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AICPA CPA Regulation Sample Questions:
1. A cash basis taxpayer should report gross income:
A) Only for the year in which income is actually received in cash.
B) For the year in which income is either actually or constructively received in cash only.
C) For the year in which income is either actually or constructively received, whether in cash or in
property.
D) Only for the year in which income is actually received whether in cash or in property.
2. 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) $10,000
B) $25,000
C) $2,500
D) $1,000
E) $2,000
F) $3,000
G) $900
H) $50,000
I) $75,000
J) $55,000
K) $1,500
L) $0
M) $1,300
N) $500
O) $1,250
3. 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) I only.
B) II only.
C) Neither I nor II.
D) Both I and II.
4. On December 1, 1992, Michaels, a self-employed cash basis taxpayer, borrowed $100,000 to use in her
business. The loan was to be repaid on November 30, 1993. Michaels paid the entire interest of $12,000
on December 1, 1992. What amount of interest was deductible on Michaels' 1993 income tax return?
A) $1,000
B) $12,000
C) $11,000
D) $0
5. Darr, an employee of Sorce C corporation, is not a shareholder. Which of the following would be included
in a taxpayer's gross income?
A) The fair market value of land that the taxpayer inherited from an uncle.
B) The dividend income on shares of stock that the taxpayer received for services rendered.
C) Employer-provided medical insurance coverage under a health plan.
D) A $10,000 gift from the taxpayer's grandparents.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: G | Question # 3 Answer: D | Question # 4 Answer: C | Question # 5 Answer: B |
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