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Last Updated: Jul 28, 2026
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What is the duration, language, and format of CPA Regulation Exam
- Language: English
- Scoring weight: 50% MCQ's , 50% TBSs
- Type of Questions: This test format is multiple-choice questions (MCQs) , task-based simulations (TBSs)
- Length of Examination: 4 hours.
- Passing Score: 75 on scale of (0-99)
- Format of exam : Computer based exam .
- Number of Questions: 84 Questions ( comprises of 76 MCQs, 8 Task Based Simulations)
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
| Federal Taxation of Individuals | 15–25% | - Gross income inclusions and exclusions - Individual tax computations - Deductions and credits |
| Federal Taxation of Entities | 15–25% | - Partnerships - S corporations - C corporations taxation - Estate and trust taxation basics |
| Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Ethical and professional responsibilities - Federal tax procedures |
| Business Law | 20–30% | - Commercial transactions (UCC) - Agency - Contracts - Business structure and regulation |
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