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REG Section Blueprint (effective July 1, 2019) CPA Exam Study Materials - aicpa
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Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Business Law | 15-25% | - Federal Securities Regulation - Debtor-Creditor Relationships - Contracts - Business Structure - Agency |
| Federal Taxation of Entities | 23-33% | - Entity Tax Compliance - C Corporations - Limited Liability Companies - Partnerships - Trusts and Estates - S Corporations |
| Federal Taxation of Property Transactions | 5-15% | - Property Tax Basis and Cost Recovery - Like-Kind Exchanges and Involuntary Conversions - Gains and Losses |
| 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% | - Deductions - Tax Credits - Gross Income - Property Transactions - Individual Tax Computation |
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