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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Federal tax procedures, disclosures, penalties, and appeals - Ethics and responsibilities in tax practice (Treasury Department Circular 230) - Licensing and disciplinary systems for CPA practice |
| Federal Taxation of Individuals | 22-32% | - Individual taxable income and tax compliance - Tax filing requirements and procedures - Adjustments, deductions, exemptions and credits |
| Federal Taxation of Property Transactions | 5-15% | - Basis, cost recovery (depreciation and amortization) - Gains and losses on disposition of assets |
| Business Law | 15-25% | - Legal duties and responsibilities in business transactions - Business structures and federal business regulations - Agency, contracts, and debtor-creditor relationships |
| Federal Taxation of Entities | 23-33% | - Tax compliance for corporations, partnerships, LLCs, and S corporations - Entity-level tax planning and reporting requirements |
AICPA CPA Regulation Sample Questions:
During 1993 Kay received interest income as follows:
On U.S. Treasury certificates $4,000
On refund of 1991 federal income tax 500
The total amount of interest subject to tax in Kay's 1993 tax return is:
- A. $4,000
- B. $500
- C. $4,500
- D. $0
Correct Answer: C 🗳️
Explanation: Only visible for TestPassed members. You can sign-up / login (it's free).
Wallace purchased 500 shares of Kingpin, Inc. 15 years ago for $25,000. Wallace has worked as an
owner/employee and owned 40% of the company throughout this time. This year, Kingpin, which is not an
S corporation, redeemed 100% of Wallace's stock for $200,000. What is the treatment and amount of
income or gain that Wallace should report?
- A. $200,000 long-term capital gain.
- B. $175,000 ordinary income.
- C. $175,000 long-term capital gain.
- D. $0
Correct Answer: C 🗳️
Explanation: Only visible for TestPassed members. You can sign-up / login (it's free).
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. A $10,000 gift from the taxpayer's grandparents.
- B. The fair market value of land that the taxpayer inherited from an uncle.
- C. Employer-provided medical insurance coverage under a health plan.
- D. The dividend income on shares of stock that the taxpayer received for services rendered.
Correct Answer: D 🗳️
Explanation: Only visible for TestPassed members. You can sign-up / login (it's free).
John and Mary were divorced in 1991. The divorce decree provides that John pay alimony of $10,000 per
year, to be reduced by 20% on their child's 18th birthday. During 1992, John paid $7,000 directly to Mary
and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as
income in Mary's 1992 income tax return?
- A. $8,600
- B. $8,000
- C. $5,600
- D. $10,000
Correct Answer: B 🗳️
Explanation: Only visible for TestPassed members. You can sign-up / login (it's free).
During 2001, Adler had the following cash receipts:
What is the total amount that must be included in gross income on Adler's 2001 income tax return?
- A. $19,900
- B. $19,500
- C. $18,400
- D. $18,000
Correct Answer: B 🗳️
Explanation: Only visible for TestPassed members. You can sign-up / login (it's free).
Dominic 
Devin 
Isidore 
Hyman 
Joyce 
Leo 
Daisy 
Wright 
Bruce 
Sebastiane 
Francis 
Valentina 
Teresa 
Marian 
Lance 
Mignon 
Wendell 
Justin 
