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Who should take the CPA Regulation Exam
The Regulation (REG) section of the CPA Exam tests a CPA candidate's knowledge and skill level on federal taxation, business law, business ethics and professional and legal responsibilities. In order to take an CPA Exam, anyone who is interested in making their career in business management then they can go ahead and appear to all the 4 segments of this exam.
All the candidates appearing exam must have security number.
CPA exam is excellent opportunity for all below professionals to validate their skills in accountancy. As this exam is administered by the AICPA, which is the world's largest accounting body.
- Chartered Accountant
- CS
- M.com and Commerce Graduates who aspire for an International Certification.
- LLB
- MBA (Finance)
- ICWA
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How to book the CPA Regulation Exam
These are following steps for registering the CPA Regulation-Exam.
You can take the Exam (and qualify as a CPA Regulation) only if you meet the requirements of a Board of Accountancy in one of the 55 U.S. jurisdictions.
- Step 1: You must first decide on the jurisdiction to which you will apply.
- Step 2: After selecting your jurisdiction, you can obtain application materials and submit your completed applications as directed.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
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AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Business Law | 15-25% | - Contracts - Business Structure - Federal Securities Regulation - Debtor-Creditor Relationships - Agency |
| Federal Taxation of Property Transactions | 5-15% | - Property Tax Basis and Cost Recovery - Like-Kind Exchanges and Involuntary Conversions - Gains and Losses |
| Federal Taxation of Entities | 23-33% | - S Corporations - Trusts and Estates - Partnerships - Limited Liability Companies - Entity Tax Compliance - C Corporations |
| Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Ethics and Professional Responsibilities - Legal Duties and Responsibilities - Federal Tax Procedures |
| Federal Taxation of Individuals | 22-32% | - Tax Credits - Gross Income - Deductions - Property Transactions - Individual Tax Computation |
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