PocketCPA

Every REG blueprint group and the law it is tested against

Last reviewed

The AICPA blueprint divides REG into 23 groups and names no topics below them. PocketCPA maps 22 of those groups to the 196 Code sections, rules and standards they are tested against.

How much of REG is also tested on another CPA Exam section?

95 of the 196 Code sections, rules and standards REG is tested against are also tested in another section of the CPA Exam: 93 with TCP, 1 with AUD, 1 with BAR.

GroupIdArea weightSourcesAlso tested in another section
Ethics and responsibilities in tax practiceREG.I.A10 to 20%100
Licensing and disciplinary systemsREG.I.B10 to 20%41
Federal tax proceduresREG.I.C10 to 20%171
Legal duties and responsibilitiesREG.I.D10 to 20%111
ContractsREG.II.B15 to 25%127
Debtor-creditor relationshipsREG.II.C15 to 25%10
Federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery)REG.II.D15 to 25%185
Business structureREG.II.E15 to 25%53
Basis of assetsREG.III.A5 to 15%1410
Cost recovery (depreciation and amortization)REG.III.B5 to 15%1210
Gross income (inclusions and exclusions)REG.IV.A22 to 32%2312
Reporting of items from pass-through entitiesREG.IV.B22 to 32%1814
Adjustments and deductions to arrive at adjusted gross income and taxable incomeREG.IV.C22 to 32%147
Loss limitationsREG.IV.D22 to 32%1413
Filing statusREG.IV.E22 to 32%188
Computation of tax and creditsREG.IV.F22 to 32%168
Differences between book and tax income (loss)REG.V.A23 to 33%2715
C corporationsREG.V.B23 to 33%2318
S corporationsREG.V.C23 to 33%129
PartnershipsREG.V.D23 to 33%1813
Limited liability companiesREG.V.E23 to 33%1614
Tax-exempt organizationsREG.V.F23 to 33%168

Areas, groups and weights are the AICPA published blueprint. Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-09-30. The AICPA publishes them quarterly. The mapping is PocketCPA's own.

What is tested on REG · Which standards the CPA Exam tests

See also