REGCore section · required
Taxation and Regulation
920 real, explained MCQs and 17 server-graded TBS simulations, mapped to the current AICPA Blueprint.
Blueprint content areas
Percent of REG's scored content each Area represents, per the AICPA Blueprint.
I. Ethics, Professional Responsibilities and Federal Tax Procedures10–20%
II. Business Law15–25%
III. Federal Taxation of Property Transactions5–15%
IV. Federal Taxation of Individuals22–32%
V. Federal Taxation of Entities23–33%
Skill-level allocation
Remembering & Understanding, Application, and Analysis — this section does not test Evaluation.
Remembering & Understanding25–35%
Application35–45%
Analysis25–35%
Exam structure
50% of score
MCQ testlets
36 + 36 questions across 2 testlets (72 total)
50% of score
TBS testlets
2 + 3 + 3 simulations across 3 testlets (8 total)
Start practicing REG with real, explained questions and simulations.
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