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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Federal Taxation of Individuals | 22-32% | - Tax filing requirements and procedures - Adjustments, deductions, exemptions and credits - Individual taxable income and tax compliance |
| Topic 2: Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Ethics and responsibilities in tax practice (Treasury Department Circular 230) - Federal tax procedures, disclosures, penalties, and appeals - Licensing and disciplinary systems for CPA practice |
| Topic 3: Federal Taxation of Entities | 23-33% | - Tax compliance for corporations, partnerships, LLCs, and S corporations - Entity-level tax planning and reporting requirements |
| Topic 4: Business Law | 15-25% | - Agency, contracts, and debtor-creditor relationships - Legal duties and responsibilities in business transactions - Business structures and federal business regulations |
| Topic 5: Federal Taxation of Property Transactions | 5-15% | - Gains and losses on disposition of assets - Basis, cost recovery (depreciation and amortization) |
AICPA CPA Regulation Sample Questions:
On December 1, 1992, Michaels, a self-employed cash basis taxpayer, borrowed $100,000 to use in her
business. The loan was to be repaid on November 30, 1993. Michaels paid the entire interest of $12,000
on December 1, 1992. What amount of interest was deductible on Michaels' 1993 income tax return?
- A. $1,000
- B. $0
- C. $11,000
- D. $12,000
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Which payment(s) is(are) included in a recipient's gross income?
I. Payment to a graduate assistant for a part-time teaching assignment at a university. Teaching is not a
requirement toward obtaining the degree.
II. A grant to a Ph.D. candidate for his participation in a university-sponsored research project for the
benefit of the university.
- A. Both I and II.
- B. Neither I nor II.
- C. II only.
- D. I only.
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Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams
used the second residence for 50 days and rented the residence for 200 days. Which of the following
statements is correct?
- A. A rental loss may be deducted if rental-related expenses exceed rental income.
- B. Depreciation may not be deducted on the property under any circumstances.
- C. All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss. - D. Utilities and maintenance on the property must be divided between personal and rental use.
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On December 31, 1989, a building owned by Pine Corp. was totally destroyed by fire. The building had
fire insurance coverage up to $500,000. Other pertinent information as of December 31, 1989 follows:
During January 1990, before the 1989 financial statements were issued, Pine received insurance
proceeds of $500,000. On what amount should Pine base the determination of its loss on involuntary
conversion?
- A. $520,000
- B. $530,000
- C. $560,000
- D. $550,000
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Gibson purchased stock with a fair market value of $14,000 from Gibson's adult child for $12,000. The
child's cost basis in the stock at the date of sale was $16,000. Gibson sold the same stock to an unrelated
party for $18,000. What is Gibson's recognized gain from the sale?
- A. $0
- B. $4,000
- C. $2,000
- D. $6,000
Explanation: Only visible for PassReview members. You can sign-up / login (it's free).
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