What is tested on the REG CPA Exam?
The AICPA blueprint splits REG into 5 content areas: Ethics, Professional Responsibilities and Federal Tax Procedures at 10 to 20% of the section, Business Law at 15 to 25% of the section, Federal Taxation of Property Transactions at 5 to 15% of the section, Federal Taxation of Individuals at 22 to 32% of the section, Federal Taxation of Entities (including tax preparation) at 23 to 33% of the section. Below them sit 23 groups.
| Area | Content | Score weight |
|---|---|---|
| REG.I | Ethics, Professional Responsibilities and Federal Tax Procedures | 10 to 20% |
| REG.II | Business Law | 15 to 25% |
| REG.III | Federal Taxation of Property Transactions | 5 to 15% |
| REG.IV | Federal Taxation of Individuals | 22 to 32% |
| REG.V | Federal Taxation of Entities (including tax preparation) | 23 to 33% |
Which area of REG carries the most weight?
Federal Taxation of Entities (including tax preparation) is the heaviest area of REG at 23 to 33% of the section.
How many topics are in the REG blueprint?
The REG blueprint lists 5 areas and 23 groups, without naming individual topics. Each area carries a published score weight range rather than a fixed percentage, so the exact mix varies between sittings.
What skill levels does the CPA Exam test?
The AICPA tests CPA Exam content at 3 skill levels: Remembering, Application, Analysis. The level assigned to a given REG topic is published in the AICPA blueprint document itself.
Which accounting standards does the REG CPA Exam test?
REG is tested against 196 pieces of authoritative literature, among them AICPA Statements on Standards for Tax Services, IRC Sec. 6107, IRC Sec. 6662, IRC Sec. 6694, IRC Sec. 6695, IRC Sec. 6701, IRC Sec. 7216, IRC Sec. 7525, IRC Sec. 7701, Treasury Circular 230. The remaining 186 are on the CPA Exam standards page, each listed against the blueprint groups that test it. The AICPA blueprint names the topics but not the standards behind them outside FAR, so this mapping is built from PocketCPA's own lesson citations and item sources rather than published by the AICPA.
What is tested in REG Area I, Ethics, Professional Responsibilities and Federal Tax Procedures?
REG Area I, Ethics, Professional Responsibilities and Federal Tax Procedures, is 10 to 20% of the section and covers 4 groups: Ethics and responsibilities in tax practice, Licensing and disciplinary systems, Federal tax procedures, Legal duties and responsibilities.
| Group | Content | Authoritative literature |
|---|---|---|
| REG.I.A | Ethics and responsibilities in tax practice | AICPA Statements on Standards for Tax Services, IRC Sec. 6107, IRC Sec. 6662, IRC Sec. 6694, IRC Sec. 6695, IRC Sec. 6701, IRC Sec. 7216, IRC Sec. 7525, IRC Sec. 7701, Treasury Circular 230 |
| REG.I.B | Licensing and disciplinary systems | AICPA Code of Professional Conduct, IRC Sec. 7407, Treasury Circular 230, Uniform Accountancy Act |
| REG.I.C | Federal tax procedures | IRC Sec. 6212, IRC Sec. 6213, IRC Sec. 6501, IRC Sec. 6502, IRC Sec. 6503, IRC Sec. 6511, IRC Sec. 6513, IRC Sec. 6532, IRC Sec. 6601, IRC Sec. 6651, IRC Sec. 6654, IRC Sec. 6662, IRC Sec. 6663, IRC Sec. 6664, IRC Sec. 7602, IRC Sec. 7605, IRC Sec. 7803 |
| REG.I.D | Legal duties and responsibilities | IRC Sec. 6501, IRC Sec. 6511, IRC Sec. 6662, IRC Sec. 6663, IRC Sec. 6664, IRC Sec. 6695, IRC Sec. 6713, IRC Sec. 7216, IRC Sec. 7525, SEC rules under the Exchange Act, Treasury Circular 230 |
What is tested in REG Area II, Business Law?
REG Area II, Business Law, is 15 to 25% of the section and covers 5 groups: Agency, Contracts, Debtor-creditor relationships, Federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery), Business structure.
| Group | Content | Authoritative literature |
|---|---|---|
| REG.II.A | Agency | The common law of agency, drawn from the Restatement of Agency rather than from a statute. |
| REG.II.B | Contracts | IRC Sec. 61, IRC Sec. 101, IRC Sec. 102, IRC Sec. 103, IRC Sec. 164, IRC Sec. 1012, IRC Sec. 1014, IRC Sec. 1015, IRC Sec. 1016, IRC Sec. 1041, IRC Sec. 1223, Uniform Commercial Code |
| REG.II.C | Debtor-creditor relationships | Uniform Commercial Code |
| REG.II.D | Federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications, anti-bribery) | ERISA, IRC Sec. 164, IRC Sec. 1401, IRC Sec. 1402, IRC Sec. 3101, IRC Sec. 3102, IRC Sec. 3111, IRC Sec. 3121, IRC Sec. 3301, IRC Sec. 3302, IRC Sec. 3306, IRC Sec. 3403, IRC Sec. 3509, IRC Sec. 4980H, IRC Sec. 6157, IRC Sec. 6413, IRC Sec. 6672, Treasury Regulations |
| REG.II.E | Business structure | IRC Sec. 701, IRC Sec. 1361, IRC Sec. 1362, IRC Sec. 1363, IRC Sec. 7701 |
What is tested in REG Area III, Federal Taxation of Property Transactions?
REG Area III, Federal Taxation of Property Transactions, is 5 to 15% of the section and covers 2 groups: Basis of assets, Cost recovery (depreciation and amortization).
| Group | Content | Authoritative literature |
|---|---|---|
| REG.III.A | Basis of assets | IRC Sec. 61, IRC Sec. 164, IRC Sec. 267, IRC Sec. 1012, IRC Sec. 1014, IRC Sec. 1015, IRC Sec. 1016, IRC Sec. 1031, IRC Sec. 1033, IRC Sec. 1041, IRC Sec. 1091, IRC Sec. 1223, IRC Sec. 1245, Uniform Commercial Code |
| REG.III.B | Cost recovery (depreciation and amortization) | IRC Sec. 1, IRC Sec. 168, IRC Sec. 179, IRC Sec. 197, IRC Sec. 280F, IRC Sec. 291, IRC Sec. 453, IRC Sec. 1016, IRC Sec. 1231, IRC Sec. 1239, IRC Sec. 1245, IRC Sec. 1250 |
What is tested in REG Area IV, Federal Taxation of Individuals?
REG Area IV, Federal Taxation of Individuals, is 22 to 32% of the section and covers 6 groups: Gross income (inclusions and exclusions), Reporting of items from pass-through entities, Adjustments and deductions to arrive at adjusted gross income and taxable income, Loss limitations, Filing status, Computation of tax and credits.
| Group | Content | Authoritative literature |
|---|---|---|
| REG.IV.A | Gross income (inclusions and exclusions) | IRC Sec. 61, IRC Sec. 71, IRC Sec. 72, IRC Sec. 86, IRC Sec. 101, IRC Sec. 102, IRC Sec. 103, IRC Sec. 108, IRC Sec. 117, IRC Sec. 119, IRC Sec. 121, IRC Sec. 129, IRC Sec. 132, IRC Sec. 301, IRC Sec. 316, IRC Sec. 1012, IRC Sec. 1014, IRC Sec. 1015, IRC Sec. 1016, IRC Sec. 1041, IRC Sec. 1223, IRC Sec. 7872, Uniform Commercial Code |
| REG.IV.B | Reporting of items from pass-through entities | IRC Sec. 179, IRC Sec. 465, IRC Sec. 469, IRC Sec. 701, IRC Sec. 702, IRC Sec. 703, IRC Sec. 704, IRC Sec. 705, IRC Sec. 706, IRC Sec. 707, IRC Sec. 1231, IRC Sec. 1245, IRC Sec. 1363, IRC Sec. 1366, IRC Sec. 1367, IRC Sec. 1377, IRC Sec. 1402, IRC Sec. 6031 |
| REG.IV.C | Adjustments and deductions to arrive at adjusted gross income and taxable income | IRC Sec. 62, IRC Sec. 63, IRC Sec. 67, IRC Sec. 68, IRC Sec. 162, IRC Sec. 163, IRC Sec. 164, IRC Sec. 165, IRC Sec. 170, IRC Sec. 199A, IRC Sec. 213, IRC Sec. 219, IRC Sec. 221, IRC Sec. 223 |
| REG.IV.D | Loss limitations | IRC Sec. 172, IRC Sec. 183, IRC Sec. 267, IRC Sec. 461, IRC Sec. 465, IRC Sec. 469, IRC Sec. 542, IRC Sec. 752, IRC Sec. 1091, IRC Sec. 1211, IRC Sec. 1212, IRC Sec. 1244, IRC Sec. 1366, Treasury Regulations |
| REG.IV.E | Filing status | IRC Sec. 1, IRC Sec. 2, IRC Sec. 61, IRC Sec. 71, IRC Sec. 101, IRC Sec. 102, IRC Sec. 103, IRC Sec. 132, IRC Sec. 152, IRC Sec. 215, IRC Sec. 1012, IRC Sec. 1014, IRC Sec. 1015, IRC Sec. 1016, IRC Sec. 1041, IRC Sec. 6013, IRC Sec. 7703, Uniform Commercial Code |
| REG.IV.F | Computation of tax and credits | IRC Sec. 1, IRC Sec. 21, IRC Sec. 24, IRC Sec. 25A, IRC Sec. 26, IRC Sec. 32, IRC Sec. 39, IRC Sec. 55, IRC Sec. 56, IRC Sec. 57, IRC Sec. 164, IRC Sec. 904, IRC Sec. 1211, IRC Sec. 1401, IRC Sec. 1402, IRC Sec. 1411 |
What is tested in REG Area V, Federal Taxation of Entities (including tax preparation)?
REG Area V, Federal Taxation of Entities (including tax preparation), is 23 to 33% of the section and covers 6 groups: Differences between book and tax income (loss), C corporations, S corporations, Partnerships, Limited liability companies, Tax-exempt organizations.
| Group | Content | Authoritative literature |
|---|---|---|
| REG.V.A | Differences between book and tax income (loss) | IRC Sec. 11, IRC Sec. 63, IRC Sec. 101, IRC Sec. 103, IRC Sec. 162, IRC Sec. 166, IRC Sec. 168, IRC Sec. 170, IRC Sec. 179, IRC Sec. 195, IRC Sec. 243, IRC Sec. 246, IRC Sec. 248, IRC Sec. 263A, IRC Sec. 264, IRC Sec. 265, IRC Sec. 267, IRC Sec. 274, IRC Sec. 275, IRC Sec. 291, IRC Sec. 404, IRC Sec. 451, IRC Sec. 453, IRC Sec. 461, IRC Sec. 1211, IRC Sec. 1363, Treasury Regulations |
| REG.V.B | C corporations | IRC Sec. 11, IRC Sec. 170, IRC Sec. 172, IRC Sec. 243, IRC Sec. 246, IRC Sec. 248, IRC Sec. 301, IRC Sec. 302, IRC Sec. 311, IRC Sec. 316, IRC Sec. 331, IRC Sec. 337, IRC Sec. 351, IRC Sec. 357, IRC Sec. 358, IRC Sec. 362, IRC Sec. 368, IRC Sec. 448, IRC Sec. 535, IRC Sec. 542, IRC Sec. 1211, IRC Sec. 1212, IRC Sec. 6655 |
| REG.V.C | S corporations | IRC Sec. 61, IRC Sec. 1361, IRC Sec. 1362, IRC Sec. 1366, IRC Sec. 1367, IRC Sec. 1368, IRC Sec. 1371, IRC Sec. 1374, IRC Sec. 1375, IRC Sec. 1377, IRC Sec. 3121, Uniform Commercial Code |
| REG.V.D | Partnerships | IRC Sec. 701, IRC Sec. 702, IRC Sec. 704, IRC Sec. 705, IRC Sec. 707, IRC Sec. 708, IRC Sec. 721, IRC Sec. 723, IRC Sec. 731, IRC Sec. 732, IRC Sec. 733, IRC Sec. 735, IRC Sec. 736, IRC Sec. 743, IRC Sec. 751, IRC Sec. 752, IRC Sec. 754, Treasury Regulations |
| REG.V.E | Limited liability companies | IRC Sec. 465, IRC Sec. 469, IRC Sec. 702, IRC Sec. 704, IRC Sec. 705, IRC Sec. 707, IRC Sec. 708, IRC Sec. 721, IRC Sec. 722, IRC Sec. 731, IRC Sec. 752, IRC Sec. 1362, IRC Sec. 1402, IRC Sec. 6031, IRC Sec. 7701, Treasury Regulations |
| REG.V.F | Tax-exempt organizations | IRC Sec. 501, IRC Sec. 507, IRC Sec. 508, IRC Sec. 509, IRC Sec. 511, IRC Sec. 512, IRC Sec. 513, IRC Sec. 514, IRC Sec. 4911, IRC Sec. 4941, IRC Sec. 4946, IRC Sec. 4955, IRC Sec. 4958, IRC Sec. 6033, IRC Sec. 6652, Treasury Regulations |
Areas, weights, groups and topics are the AICPA published blueprint. Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-08-17. The AICPA publishes them quarterly.
REG pass rate, format and score weighting