CPA · ONE SECTION, ONE WORKSPACE
Taxation and Regulation. A free 10-question multiple-choice readiness check, section-specific study tools and a private topic report. Start with your current strengths, then focus on your next study priority.
Actual CPA sections are four hours with MCQ and task-based simulation testlets. A 75 is scaled, not 75% correct. One section purchase does not unlock the other five.
Explore all CPA sectionsUNDERSTAND YOUR EXAM
REG, or Taxation and Regulation, is a required Core section of the Uniform CPA Examination. It covers federal tax, business law, and professional responsibilities in tax practice.
Use this 2026 REG guide to understand the section’s format, focus your review by blueprint area, and make a practical plan for MCQs and task-based simulations.
REG is one of the three Core CPA Exam sections that every candidate must pass, alongside AUD and FAR. The fourth section is a Discipline chosen by the candidate.
REG concentrates on federal taxation, business law, and ethics and professional responsibilities related to tax practice. It tests whether you can apply rules to routine tax and legal situations, not just recognize terms.
REG is a four-hour, computer-based section with five testlets: two testlets of 36 multiple-choice questions, then task-based simulation testlets containing 2, 3, and 3 simulations. That is 72 MCQs and 8 TBSs.
A passing REG score is 75 on a 0–99 scaled score—not 75% correct. MCQs and TBSs each contribute half of the REG score, and unscored pretest items can be mixed into the exam.
The 2026 blueprint organizes REG around ethics and professional responsibilities, business law, federal taxation of property transactions, federal taxation of individuals, and federal taxation of entities. Start with the currently effective AICPA blueprint rather than an undated topic list.
Build a working grasp of individual and entity tax calculations, basis and cost recovery, and recurring transaction rules. Keep business law and tax procedure in the plan too: the exam can ask you to identify the rule and apply it to facts.
Set a weekly rotation by blueprint area. Learn the rule, work a small set of MCQs, read the explanation for every miss, and note whether the issue was a knowledge gap, a calculation, or reading the facts too quickly.
Add scenario practice after you understand the basics. TBSs ask you to work through a realistic situation, so practice organizing facts, identifying what is being asked, and checking each assumption before you calculate or select an answer.
Apply through the Board of Accountancy or CPA Examination Services for the jurisdiction where you qualify. Eligibility rules, application steps, Notice to Schedule timing, fees, refunds, and exam-credit rules are set by that jurisdiction.
There is no single national REG price to rely on. Review your jurisdiction’s current NASBA or board page before applying; candidates testing internationally must qualify through a participating U.S. jurisdiction and may have additional international fees.
Download the AICPA blueprint effective for your testing date, confirm your jurisdiction’s application rules, and work backward from your planned exam date. Keep the selected Discipline and all four-section credit requirements in view as you schedule.
Before test day, use the AICPA sample test to become familiar with the exam software and tools. It is a short, unscored practice experience, so use it for interface familiarity alongside your section-specific study plan.
CLEAR ANSWERS, BEFORE YOU START
REG has 72 multiple-choice questions and 8 task-based simulations across five testlets: 36 MCQs, 36 MCQs, then 2, 3, and 3 TBSs.
REG is a four-hour computer-based CPA Exam section. Plan practice around both accuracy and the time needed to read facts, calculate, and review your work.
No. REG uses a 0–99 scaled score, and 75 is the passing standard. It is not a raw percentage of questions answered correctly.
The 2026 REG blueprint covers ethics and professional responsibilities, business law, federal taxation of property transactions, federal taxation of individuals, and federal taxation of entities.
Yes. After the two MCQ testlets, REG has three TBS testlets. Simulations ask you to apply tax or regulatory knowledge to a scenario rather than choose a single standalone answer.
Costs are jurisdiction-specific. Your board or CPA Examination Services page will show the current application and examination fees, and international candidates may have separate additional fees.
Check the exam sponsor and your licensing or admissions authority for current rules and fees.
Exam information updated October 31, 2026.
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