Legal duties and responsibilities on the REG CPA Exam
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Legal duties and responsibilities is tested on the REG section of the CPA Exam as blueprint group REG.I.D, 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.D, Legal duties and responsibilities
- Sources mapped
- 11
Which law is tested under legal duties and responsibilities on REG?
On the REG section, legal duties and responsibilities is tested against 11 sources: IRC Sec. 6501 (Limitations on assessment and collection); IRC Sec. 6511 (Limitations on credit or refund); IRC Sec. 6662 (Imposition of accuracy-related penalty on underpayments); IRC Sec. 6663 (Imposition of fraud penalty); IRC Sec. 6664 (Definitions and special rules); IRC Sec. 6695 (Other assessable penalties with respect to the preparation of tax returns for other persons); IRC Sec. 6713 (Disclosure or use of information by preparers of returns); IRC Sec. 7216 (Disclosure or use of information by preparers of returns); IRC Sec. 7525 (Confidentiality privileges relating to taxpayer communications); SEC rules under the Exchange Act; Treasury Circular 230.
| Source | What it covers | Also tested in |
|---|---|---|
| IRC Sec. 6501 | Limitations on assessment and collection | REG.I.C |
| IRC Sec. 6511 | Limitations on credit or refund | REG.I.C |
| IRC Sec. 6662 | Imposition of accuracy-related penalty on underpayments | REG.I.A, REG.I.C |
| IRC Sec. 6663 | Imposition of fraud penalty | REG.I.C |
| IRC Sec. 6664 | Definitions and special rules | REG.I.C |
| IRC Sec. 6695 | Other assessable penalties with respect to the preparation of tax returns for other persons | REG.I.A |
| IRC Sec. 6713 | Disclosure or use of information by preparers of returns | Only here |
| IRC Sec. 7216 | Disclosure or use of information by preparers of returns | REG.I.A |
| IRC Sec. 7525 | Confidentiality privileges relating to taxpayer communications | REG.I.A |
| SEC rules under the Exchange Act | BAR.II.J | |
| Treasury Circular 230 | REG.I.A, REG.I.B |
Is legal duties and responsibilities also tested outside REG?
Yes. 1 of the 11 sources behind REG.I.D are also tested in BAR: SEC rules under the Exchange Act in BAR.II.J.
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 legal duties and responsibilities tested on the CPA Exam?
Legal duties and responsibilities is tested on the REG section of the CPA Exam as blueprint group REG.I.D, in REG Area I, Ethics, Professional Responsibilities and Federal Tax Procedures, which carries 10 to 20% of the section.