Licensing and disciplinary systems on the REG CPA Exam
Last reviewed
Licensing and disciplinary systems is tested on the REG section of the CPA Exam as blueprint group REG.I.B, 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.B, Licensing and disciplinary systems
- Sources mapped
- 4
Which law is tested under licensing and disciplinary systems on REG?
On the REG section, licensing and disciplinary systems is tested against 4 sources: AICPA Code of Professional Conduct; IRC Sec. 7407 (Action to enjoin tax return preparers); Treasury Circular 230; Uniform Accountancy Act.
| Source | What it covers | Also tested in |
|---|---|---|
| AICPA Code of Professional Conduct | AUD.I.A, AUD.I.G, AUD.II.A | |
| IRC Sec. 7407 | Action to enjoin tax return preparers | Only here |
| Treasury Circular 230 | REG.I.A, REG.I.D | |
| Uniform Accountancy Act | Only here |
Is licensing and disciplinary systems also tested outside REG?
Yes. 1 of the 4 sources behind REG.I.B are also tested in AUD: AICPA Code of Professional Conduct in AUD.I.A, AUD.I.G, AUD.II.A.
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 licensing and disciplinary systems tested on the CPA Exam?
Licensing and disciplinary systems is tested on the REG section of the CPA Exam as blueprint group REG.I.B, in REG Area I, Ethics, Professional Responsibilities and Federal Tax Procedures, which carries 10 to 20% of the section.