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REGCore section · required

Taxation and Regulation

797 real, explained MCQs and 14 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. Content groups are listed as published in the AICPA Uniform CPA Examination Blueprints, effective January 2026.

I. Ethics, Professional Responsibilities and Federal Tax Procedures10–20%

What the Blueprint covers in this Area

Ethics and responsibilities in tax practice
Licensing and disciplinary systems
Federal tax procedures
Legal duties and responsibilities

II. Business Law15–25%

What the Blueprint covers in this Area

Agency
Contracts
Debtor-creditor relationships
Federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications and anti-bribery)
Business structure

III. Federal Taxation of Property Transactions5–15%

What the Blueprint covers in this Area

Basis of assets
Cost recovery (depreciation and amortization)

IV. Federal Taxation of Individuals22–32%

What the Blueprint covers in this Area

Gross income (inclusions and exclusions)
Reporting of items from pass-through entities
Adjustments and deductions to arrive at adjusted gross income and taxable income
Loss limitations
Filing status
Computation of tax and credits

V. Federal Taxation of Entities23–33%

What the Blueprint covers in this Area

Differences between book and tax income (loss)
C corporations
S corporations
Partnerships
Limited liability companies
Tax-exempt organizations

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.