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AICPA REG Exam Syllabus Topics:

Section	Weight	Objectives
Ethics, Professional Responsibilities and Federal Tax Procedures	10-20%	- Ethics and responsibilities in tax practice (Treasury Department Circular 230) - Licensing and disciplinary systems for CPA practice - Federal tax procedures, disclosures, penalties, and appeals
Federal Taxation of Entities	23-33%	- Entity-level tax planning and reporting requirements - Tax compliance for corporations, partnerships, LLCs, and S corporations
Federal Taxation of Property Transactions	5-15%	- Gains and losses on disposition of assets - Basis, cost recovery (depreciation and amortization)
Federal Taxation of Individuals	22-32%	- Individual taxable income and tax compliance - Adjustments, deductions, exemptions and credits - Tax filing requirements and procedures
Business Law	15-25%	- Business structures and federal business regulations - Legal duties and responsibilities in business transactions - Agency, contracts, and debtor-creditor relationships

AICPA CPA Regulation Sample Questions:

1. 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) $560,000
B) $530,000
C) $550,000
D) $520,000

2. Which of the following statements is the best definition of real property?

A) Real property is all tangible property including land.
B) Real property is land and intangible property in realized form.
C) Real property is only land.
D) Real property is land and everything permanently attached to it.

3. Allen owns 100 shares of Prime Corp., a publicly-traded company, which Allen purchased on January 1,
2 001, for $10,000. On January 1, 2003, Prime declared a 2-for-1 stock split when the fair market value
(FMV) of the stock was $120 per share. Immediately following the split, the FMV of Prime stock was $62
per share. On February 1, 2003, Allen had his broker specifically sell the 100 shares of Prime stock
received in the split when the FMV of the stock was $65 per share. What amount should Allen recognize
as long-term capital gain income on his Form 1040, U.S. Individual Income Tax Return, for 2003?

A) $300
B) $750
C) $2,000
D) $1,500

4. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash
or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was
$ 500.

A) $75,000
B) $55,000
C) $1,250
D) $2,500
E) $500
F) $25,000
G) $2,000
H) $1,500
I) $1,300
J) $50,000
K) $0
L) $10,000
M) $1,000
N) $900
O) $3,000

5. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores received $8,400 in gross receipts from their rental property during 1994. The expenses for
the residential rental property were:

A) $75,000
B) $55,000
C) $1,250
D) $2,500
E) $500
F) $25,000
G) $2,000
H) $1,500
I) $1,300
J) $50,000
K) $0
L) $10,000
M) $1,000
N) $900
O) $3,000