The US CPA Exam is your gateway to becoming a Certified Public Accountant. Moreover, among its four parts, the US CPA REG Exam (Regulation) stands out for testing tax, ethics, and business law. According to the AICPA, REG evaluates whether future CPAs can apply U.S. federal taxation principles, business law, and professional responsibilities in real-world practice.
At EduMont Classes, we understand how intimidating the CPA REG Exam can feel. That’s why this guide breaks down the REG structure, syllabus, scoring, and preparation strategies—along with how EduMont helps students clear REG in their very first attempt.
What is the US CPA REG Exam?
The CPA Exam has three Core sections AUD, FAR, and REG plus one Discipline exam of your choice. The US CPA REG Exam focuses on:
- Federal taxation of individuals, property, and entities
- Ethics and professional responsibilities
- U.S. business law
In short, the REG CPA Exam tests your ability to think like a tax advisor and business law expert—skills that every CPA needs.
US CPA REG Exam Structure
The REG Exam is a 4-hour test made up of:
- 72 Multiple-Choice Questions (MCQs)
- 8 Task-Based Simulations (TBSs)
It is split into 5 Testlets – 36 MCQs in Testlets 1 & 2, followed by 2, 3, and 3 TBS in the remaining 3 Testlets.
According to the AICPA, MCQs and simulations contribute 50% each to your CPA REG score. The CPA REG passing score is 75 or higher on a 0–99 scale. Candidates can also take an optional 15-minute break during the exam.
US CPA REG Exam Syllabus & Content Areas
The CPA REG syllabus includes five content areas, with the following weightage (AICPA, 2024):
| Content Area | Weight |
| Ethics & Federal Tax Procedures | 10–20% |
| Business Law | 15–25% |
| Federal Taxation of Property | 5–15% |
| Federal Taxation of Individuals | 22–32% |
| Federal Taxation of Entities | 23–33% |
Note: Over half of the US CPA REG Exam focuses on the taxation of individuals and entities, making tax computation and reporting skills critical for success.
Skills Tested in the US CPA REG Exam
The CPA REG Exam tests candidates using Bloom’s Taxonomy skill framework:
| Skill | Weight |
| Analysis | 25-35% |
| Application | 35-45% |
| Remembering and Understanding | 25-35% |
Recent Updates in CPA REG Exam
With the CPA Evolution model, REG remains one of the three Core exams. While some advanced tax topics shifted into the Tax Compliance & Planning Discipline, the US CPA REG Exam syllabus has not changed significantly.
Candidates should focus on updated tax laws and procedural changes, but expect the overall CPA REG blueprint to remain stable.
How to Prepare for the US CPA REG Exam
According to UWorld CPA Review, candidates generally require 80–100 study hours to prepare for REG. Here are proven CPA REG preparation strategies:
- Plan your study time: Break content areas into smaller goals.
- Master taxation: Prioritize individual and entity tax questions.
- Practice simulations: REG includes complex TBSs—practice is key.]
- Time management: Aim for 1.3 minutes per MCQ and ~18 minutes per simulation.
- Stay updated: The IRS and AICPA regularly issue tax law updates that may impact the exam.
How EduMont Classes Help You Clear US CPA REG Exam
At EduMont, our approach ensures the REG Exam doesn’t feel overwhelming:
- Live Chalk and Talk Classes – Concepts explained step-by-step, not just slide reading.
- Official UWorld Partner – Access to AICPA-approved UWorld CPA study material with access till you pass.
- Unlimited Access & Auto-Updates – Always study with the latest CPA REG syllabus.
- Personal Mentoring – 1:1 Game Plan calls to keep your CPA REG preparation on track.
- Hinglish Instruction – Students love our bilingual style that makes technical content clear.
- Proven Results – Many EduMont students clear REG on their first attempt, praising the structured and interactive approach.
As one of our students put it:
“The faculty’s Hinglish mode of teaching made complex tax laws easy to understand and boosted my confidence.” (Reddit)
Final Word on US CPA REG Exam
The US CPA REG Exam is a tough test of your tax knowledge, ethics, and business law. Passing it requires consistent study, strategic practice, and the right guidance. With EduMont’s expert-led classes, UWorld-powered CPA materials, and personalized mentoring, you’ll be equipped to tackle CPA REG confidently—and clear it in one shot. Ready to start your CPA journey? Join EduMont Classes today and ace the REG Exam with confidence!
Shubham Shandilya
He is a licensed US CPA and the Lead Faculty at EduMont Classes. He specializes in preparing students for all four sections of the US CPA Exam: AUD, BEC, FAR, and REG. With over a few years of experience in both industry practice and CPA coaching, Shubham brings a unique blend of real-world financial insight and effective exam strategies to the classroom.
