Ethics and responsibilities in tax practice on the REG CPA Exam
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Ethics and responsibilities in tax practice is tested on the REG section of the CPA Exam as blueprint group REG.I.A, in REG Area I, Ethics, Professional Responsibilities and Federal Tax Procedures, which carries 10 to 20% of the section.
- Section
- REG, Regulation
- Area
- REG.I, Ethics, Professional Responsibilities and Federal Tax Procedures, 10 to 20% of the section
- Group
- REG.I.A, Ethics and responsibilities in tax practice
- Sources mapped
- 10
Which law is tested under ethics and responsibilities in tax practice on REG?
On the REG section, ethics and responsibilities in tax practice is tested against 10 sources: AICPA Statements on Standards for Tax Services; IRC Sec. 6107 (Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list); IRC Sec. 6662 (Imposition of accuracy-related penalty on underpayments); IRC Sec. 6694 (Understatement of taxpayer’s liability by tax return preparer); IRC Sec. 6695 (Other assessable penalties with respect to the preparation of tax returns for other persons); IRC Sec. 6701 (Penalties for aiding and abetting understatement of tax liability); IRC Sec. 7216 (Disclosure or use of information by preparers of returns); IRC Sec. 7525 (Confidentiality privileges relating to taxpayer communications); IRC Sec. 7701 (Definitions); Treasury Circular 230.
| Source | What it covers | Also tested in |
|---|---|---|
| AICPA Statements on Standards for Tax Services | Only here | |
| IRC Sec. 6107 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list | Only here |
| IRC Sec. 6662 | Imposition of accuracy-related penalty on underpayments | REG.I.C, REG.I.D |
| IRC Sec. 6694 | Understatement of taxpayer’s liability by tax return preparer | Only here |
| IRC Sec. 6695 | Other assessable penalties with respect to the preparation of tax returns for other persons | REG.I.D |
| IRC Sec. 6701 | Penalties for aiding and abetting understatement of tax liability | Only here |
| IRC Sec. 7216 | Disclosure or use of information by preparers of returns | REG.I.D |
| IRC Sec. 7525 | Confidentiality privileges relating to taxpayer communications | REG.I.D |
| IRC Sec. 7701 | Definitions | REG.II.E, REG.V.E |
| Treasury Circular 230 | REG.I.B, REG.I.D |
Is ethics and responsibilities in tax practice also tested outside REG?
No. Within the current blueprints, the law behind REG.I.A is tested in REG only.
Area, group and weight 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. Which Code sections, rules and standards each group is tested against is PocketCPA's own mapping, built from the citations in its lessons and its blind-verified questions. Section captions are the US Code's own headings, from the Legal Information Institute.
Every REG blueprint group · What is tested on REG · Which standards the CPA Exam tests
Common questions
Is ethics and responsibilities in tax practice tested on the CPA Exam?
Ethics and responsibilities in tax practice is tested on the REG section of the CPA Exam as blueprint group REG.I.A, in REG Area I, Ethics, Professional Responsibilities and Federal Tax Procedures, which carries 10 to 20% of the section.