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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Tax preparer penalties and due diligence - Licensing and disciplinary systems - IRS audit, appeals, and collection procedures - Ethics and responsibilities in tax practice - Treasury Department Circular 230 rules |
| Federal Taxation of Individuals | 15-25% | - Gross income inclusions and exclusions - Pass-through entity income reporting - Adjustments, deductions, and credits - Loss limitations and tax computation - Filing status and exemptions |
| Federal Taxation of Entities | 28-38% | - Tax-exempt organizations - C Corporations - Partnerships and LLCs - Book-tax differences and distributions - S Corporations |
| Federal Taxation of Property Transactions | 12-22% | - Like-kind exchanges and involuntary conversions - Recognition of gains and losses - Basis and holding periods of assets - Cost recovery, depreciation, and amortization - Capital vs ordinary asset classification |
| Business Law | 10-20% | - Business structure legal framework - Debtor-creditor relationships and bankruptcy - Contracts and UCC Article 2 - Agency relationships - Secured transactions (UCC Article 9) |
AICPA CPA Regulation Sample Questions:
1. In which of the following situations may taxpayers file as married filing jointly?
A) Taxpayers who were married but lived under a legal separation agreement at the end of the year.
B) Taxpayers who were married but lived apart during the year.
C) Taxpayers who were legally separated but lived together for the entire year.
D) Taxpayers who were divorced during the year.
2. Among which of the following related parties are losses from sales and exchanges not recognized for tax
purposes?
A) Grandfather and granddaughter.
B) Ancestors, lineal descendants, and all in-laws.
C) Father-in-law and son-in-law.
D) Brother-in-law and sister-in-law.
3. During 1993 Kay received interest income as follows:
On U.S. Treasury certificates $4,000
On refund of 1991 federal income tax 500
The total amount of interest subject to tax in Kay's 1993 tax return is:
A) $0
B) $4,000
C) $4,500
D) $500
4. Porter was unemployed for part of the year. Porter received $35,000 of wages, $4,000 from a state
unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental
unemployment benefit plan. What is the amount of Porter's gross income?
A) $35,000
B) $39,000
C) $41,000
D) $37,000
5. During 2001, Adler had the following cash receipts:
What is the total amount that must be included in gross income on Adler's 2001 income tax return?
A) $19,500
B) $18,000
C) $19,900
D) $18,400
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: C | Question # 5 Answer: A |
