CPA REG (Regulation) is the tax-heavy Core section with business law and professional responsibilities. Upload your Becker, Wiley/UWorld, Gleim, or Surgent REG notes and exclam.ai builds a fully guided study plan covering all 5 areas.
4 hours. 72 MCQs and 8 TBSs. Scored 50% MCQs / 50% TBSs. Passing score: 75.
The 5 areas tested on REG, with approximate weights from the 2026 AICPA Blueprint. Each area is broken into groups, topics, and representative tasks in the full Blueprint PDF.
Tax practice ethics, Circular 230, IRS practice and procedure, taxpayer penalties, statute of limitations.
Agency, contracts, UCC sales and secured transactions, debtor-creditor relationships, employment law, and business structures.
Taxation of gains and losses on property sales, depreciation, capital gain/loss netting, and basis rules.
Individual tax return preparation, filing status, gross income, deductions, credits, and alternative minimum tax.
Taxation of C corporations, S corporations, partnerships, trusts, and estates. Largest area on REG.
The AICPA Blueprint specifies what percentage of REG tests each Bloom's skill level. Use this to calibrate how much pure memorization vs application vs analysis practice you need.
| Skill level | Weight |
|---|---|
| Remembering and Understanding | 25–35% |
| Application | 35–45% |
| Analysis | 25–35% |
Upload your REG review notes and exclam.ai generates flashcards weighted by area percentages. Heavy areas get more cards; light areas get proportionally fewer.
If REG is Application and Analysis heavy, quizzes generate accordingly — not just pure recall drills.
exclam.ai remembers what you know from FAR when you start AUD. Concepts that overlap (ratios, internal control) don't restart from zero.
exclam.ai works alongside any of these review courses. Upload your session notes — we don't reproduce or redistribute commercial review content.
Roughly 60-70% tax (Federal Taxation of Property, Individuals, Entities + Tax Procedures = 60–80%) and 15–25% business law. Ethics/Tax Procedures makes up the remaining 10–20%.
No, but it helps. Candidates who completed tax courses in undergrad or work in tax/audit typically pass REG on first attempt. Candidates from audit-only backgrounds or industry accounting often need extra time.
Tax law changes annually (new thresholds, phase-outs, credits). The AICPA Blueprints lag major tax law changes by 6–18 months. Study from materials published in the current year of your exam.
Upload your review course notes and exclam.ai builds a fully guided plan aligned to the AICPA Blueprint.