Federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery) on the REG CPA Exam
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Federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery) is tested on the REG section of the CPA Exam as blueprint group REG.II.D, in REG Area II, Business Law, which carries 15 to 25% of the section.
- Section
- REG, Regulation
- Area
- REG.II, Business Law, 15 to 25% of the section
- Group
- REG.II.D, Federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery)
- Sources mapped
- 18
Which law is tested under federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery) on REG?
On the REG section, federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery) is tested against 18 sources: ERISA; IRC Sec. 164 (Taxes); IRC Sec. 1401 (Rate of tax); IRC Sec. 1402 (Definitions); IRC Sec. 3101 (Rate of tax); IRC Sec. 3102 (Deduction of tax from wages); IRC Sec. 3111 (Rate of tax); IRC Sec. 3121 (Definitions); IRC Sec. 3301 (Rate of tax); IRC Sec. 3302 (Credits against tax); IRC Sec. 3306 (Definitions); IRC Sec. 3403 (Liability for tax); IRC Sec. 3509 (Determination of employer’s liability for certain employment taxes); IRC Sec. 4980H (Shared responsibility for employers regarding health coverage); IRC Sec. 6157 (Payment of Federal unemployment tax on quarterly or other time period basis); IRC Sec. 6413 (Special rules applicable to certain employment taxes); IRC Sec. 6672 (Failure to collect and pay over tax, or attempt to evade or defeat tax); Treasury Regulations.
| Source | What it covers | Also tested in |
|---|---|---|
| ERISA | Only here | |
| IRC Sec. 164 | Taxes | REG.II.B, REG.III.A, REG.IV.C, REG.IV.F |
| IRC Sec. 1401 | Rate of tax | REG.IV.F |
| IRC Sec. 1402 | Definitions | REG.IV.B, REG.IV.F, REG.V.E, TCP.III.C |
| IRC Sec. 3101 | Rate of tax | TCP.III.B, TCP.III.C |
| IRC Sec. 3102 | Deduction of tax from wages | Only here |
| IRC Sec. 3111 | Rate of tax | TCP.III.B, TCP.III.C |
| IRC Sec. 3121 | Definitions | REG.V.C, TCP.III.B |
| IRC Sec. 3301 | Rate of tax | Only here |
| IRC Sec. 3302 | Credits against tax | Only here |
| IRC Sec. 3306 | Definitions | Only here |
| IRC Sec. 3403 | Liability for tax | Only here |
| IRC Sec. 3509 | Determination of employer’s liability for certain employment taxes | Only here |
| IRC Sec. 4980H | Shared responsibility for employers regarding health coverage | Only here |
| IRC Sec. 6157 | Payment of Federal unemployment tax on quarterly or other time period basis | Only here |
| IRC Sec. 6413 | Special rules applicable to certain employment taxes | Only here |
| IRC Sec. 6672 | Failure to collect and pay over tax, or attempt to evade or defeat tax | Only here |
| Treasury Regulations | REG.IV.D, REG.V.A, REG.V.D, REG.V.E, REG.V.F, TCP.II.D |
Is federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery) also tested outside REG?
Yes. 5 of the 18 sources behind REG.II.D are also tested in TCP: IRC Sec. 1402 (Definitions) in TCP.III.C; IRC Sec. 3101 (Rate of tax) in TCP.III.B, TCP.III.C; IRC Sec. 3111 (Rate of tax) in TCP.III.B, TCP.III.C; IRC Sec. 3121 (Definitions) in TCP.III.B; Treasury Regulations in TCP.II.D.
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 federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery) tested on the CPA Exam?
Federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery) is tested on the REG section of the CPA Exam as blueprint group REG.II.D, in REG Area II, Business Law, which carries 15 to 25% of the section.