The REG CPA exam: format, questions, pass rates and study guide
REG — Taxation and Regulation — is one of the three Core sections of the Uniform CPA Examination. It lasts four hours and has 72 multiple-choice questions and 8 task-based simulations, weighted 50/50. You pass with 75 on a 0–99 scale. The AICPA reports a REG pass rate of 66.78% for the first two quarters of 2026, up from 63.12% for 2025.
- Section
- Taxation and Regulation (REG), a Core section of the Uniform CPA ExaminationNASBA CPA Exam Candidate Guide, checked 10 October 2026
- Questions
- 72 multiple-choice questions and 8 task-based simulations in five testletsAICPA & CIMA and Texas State Board of Public Accountancy, checked 10 October 2026
- Duration
- 4 hoursAICPA & CIMA CPA Exam FAQ, checked 10 October 2026
- Passing score
- 75 on a scale of 0 to 99AICPA & CIMA scoring and pass rates, checked 10 October 2026
- Score weighting
- 50% multiple-choice, 50% task-based simulationsAICPA & CIMA scoring and pass rates, checked 10 October 2026
- Pass rate
- 2026 Q1 66.65%, Q2 66.87%, cumulative 66.78%; 2025 cumulative 63.12%AICPA & CIMA scoring and pass rates, checked 10 October 2026
- Delivery
- Prometric test centres; Core sections can be scheduled year-roundNASBA CPA Exam FAQ, checked 10 October 2026
- Cost
- Not a single figure — fees vary by jurisdictionNASBA CPA Exam FAQ, checked 10 October 2026
- Eligibility
- Set by each jurisdiction’s Board of AccountancyNASBA CPA Exam Candidate Guide, checked 10 October 2026
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What is the REG CPA exam?
REG is the Taxation and Regulation section of the Uniform CPA Examination. Under the current exam structure, every candidate takes three Core sections — AUD, FAR and REG — plus one Discipline section of their choice: BAR, ISC or TCP. You can take the sections in any order.
The CPA exam REG section tests U.S. ethics and professional responsibilities in tax practice, business law, and U.S. federal tax compliance for individuals and entities, with a focus on recurring and routine transactions. It also covers preparing and reviewing tax returns, checking source data and automated validation outputs, and applied research in excerpts of the Internal Revenue Code and Treasury Regulations.
The AICPA publishes the blueprints and releases the scores, NASBA and the state Boards of Accountancy handle applications and eligibility, and Prometric delivers it.
Source: Texas State Board of Public Accountancy — CPA Exam sections. Checked 10 October 2026.
REG CPA exam format and structure
The REG CPA exam format follows the same five-testlet pattern as every CPA section. The first two testlets are multiple-choice, the last three are task-based simulations (TBSs). For REG that means 72 multiple-choice questions and 8 simulations.
Breaks are part of the structure. You may take a break between testlets, but the clock keeps running after testlets one, two and four. After testlet three — the first simulation testlet — the clock stops for a 15-minute break, so that is the one to use.
For calculations you may need a spreadsheet application, which the AICPA describes as similar but not identical to Excel, or a four-function online calculator.
- Testlet 1: 36 multiple-choice questions
- Testlet 2: 36 multiple-choice questions
- Testlet 3: 2 task-based simulations
- Testlet 4: 3 task-based simulations
- Testlet 5: 3 task-based simulations
Source: AICPA & CIMA — Learn what to study for the CPA Exam. Checked 10 October 2026.
How many questions are on the REG CPA exam, and how long is it?
How many questions on REG (CPA exam)? 80 items in total: 72 multiple-choice questions and 8 task-based simulations. The count matters less than the weighting, though — the 8 simulations are worth as much of your score as the 72 multiple-choice questions.
How long is REG (CPA exam)? Four hours, the same as every other section; the whole exam is 16 hours across four sections. The 15-minute break after testlet three does not count against the four hours.
Source: AICPA & CIMA — CPA Exam FAQ. Checked 10 October 2026.
REG passing score and scoring
You pass REG with a score of 75. Scores are reported on a scale from 0 to 99, so 75 is a scaled score, not a percentage of questions answered correctly.
Multiple-choice questions and task-based simulations each count for 50% of the weighted score. A candidate who is quick on multiple choice but weak on simulations cannot make up the gap with volume.
Scores are released in waves: the AICPA releases them to NASBA, and the Boards of Accountancy approve and set the release schedule.
Source: AICPA & CIMA — CPA Exam scoring and pass rates. Checked 10 October 2026.
REG CPA exam pass rates
The AICPA publishes CPA exam pass rates itself, so here the figures are official. For REG, the pass rate was 66.65% in the first quarter of 2026 and 66.87% in the second, for a cumulative 2026 REG CPA exam pass rate of 66.78% so far. For all of 2025 the cumulative CPA REG pass rate was 63.12%.
Read a REG CPA pass rate for what it is: a figure across all candidates who sat the section in that period. It says nothing about your own readiness.
- 2026 Q1: 66.65%
- 2026 Q2: 66.87%
- 2026 cumulative: 66.78%
- 2025 cumulative: 63.12%
Source: AICPA & CIMA — CPA Exam scoring and pass rates. Checked 10 October 2026.
What is on the REG exam: the syllabus
The official syllabus is the AICPA’s Uniform CPA Examination Blueprints. The AICPA currently publishes blueprints effective 1 January 2026 and 1 January 2027, a summary of changes for 2027 and a separate document on the testing of H.R. 1 on the CPA Exam — so check which blueprint applies on your test date.
In outline, REG covers four kinds of content, as the Texas State Board of Public Accountancy summarises it:
- U.S. ethics and professional responsibilities in tax practice
- Business law
- U.S. federal tax compliance for individuals and entities, focused on recurring and routine transactions, including preparing and reviewing returns
- Applied research in excerpts of the Internal Revenue Code and Treasury Regulations, plus checking source data and automated validation outputs
Source: Texas State Board of Public Accountancy — CPA Exam sections. Checked 10 October 2026.
How to take REG: application, scheduling and cost
You apply through your state Board of Accountancy — in some jurisdictions directly, in others through NASBA’s online application system. Each jurisdiction sets its own education, examination and experience requirements, so check your board before you apply.
Once approved you receive a Notice to Schedule (NTS), which your board makes valid for a set period — generally six months. You then book a seat with Prometric; Core sections such as REG can be scheduled year-round. Your board also decides whether you receive credit for a passed section and how long that credit lasts.
There is no single REG fee. NASBA states that the cost varies by jurisdiction and includes application and administration fees as well as examination fees.
Source: NASBA — CPA Exam FAQ. Checked 10 October 2026.
REG CPA study guide: how long to study
Neither the AICPA nor NASBA publishes a recommended number of study hours for REG; NASBA says the best preparation is a thorough review of the examination content. A useful CPA REG study guide therefore starts from the blueprint that applies on your test date and works through it area by area.
Plan for both halves of the score. Work on multiple choice builds breadth across ethics, business law and federal tax; simulations need practice in applying the rules to a return and researching tax source material. Since each half counts 50%, give simulations real time rather than leaving them to the end.
Before you book, use the AICPA sample test to get used to the software. The AICPA states plainly that it is not a complete section and does not determine your readiness.
Source: NASBA — CPA Exam Candidate Guide (July 2026). Checked 10 October 2026.
REG CPA exam questions, practice and confidentiality
Good REG CPA questions for practice mirror the exam: multiple-choice items across the whole content outline and simulations that make you work through a tax scenario. Mix both in timed sets rather than drilling one type.
Real CPA REG exam questions are confidential. Candidates accept a Conduct and Non-Disclosure Agreement, and NASBA’s guide states that any reproduction or distribution of examination materials, including memorization, requires written AICPA authorization. In the test centre you may write only on the noteboards you are given — so a REG CPA exam cheat sheet is something you use while studying, never on test day.
Source: NASBA — CPA Exam Candidate Guide (July 2026). Checked 10 October 2026.
CPA REG practice questions
Certsqill’s CPA REG questions are expert-developed: every question explains each answer option, and a readiness score per content area shows which part of REG still needs work before you use your Notice to Schedule.
CPA REG questions people ask
How many questions are on the REG CPA exam?
72 multiple-choice questions and 8 task-based simulations, in five testlets. Source: AICPA & CIMA, checked 10 October 2026.
How long is the REG CPA exam?
Four hours. A 15-minute break after the third testlet does not count against that time. Source: AICPA & CIMA CPA Exam FAQ, checked 10 October 2026.
What is the REG pass rate (CPA exam)?
The AICPA reports 66.78% cumulative for the first two quarters of 2026 (Q1 66.65%, Q2 66.87%) and 63.12% for 2025. Checked 10 October 2026.
What score do I need to pass REG?
75 on a scale of 0 to 99. Multiple choice and simulations each count 50%. Source: AICPA & CIMA, checked 10 October 2026.
How many hours to study for REG (CPA exam)?
The AICPA and NASBA publish no recommended number of hours. Plan from the blueprint that applies on your test date and give simulations as much time as multiple choice.
How many hours should I study for REG (CPA exam) if I work in tax?
There is still no official figure. Tax experience helps with federal taxation, but REG also tests ethics and business law, so cover the whole blueprint.
How long to study for REG (CPA)?
No official timeline exists. What is fixed is the Notice to Schedule: your board makes it valid for a set period, generally six months, so plan your preparation to fit that window.
What is the REG CPA exam structure?
Five testlets: two multiple-choice testlets of 36 questions each, then three simulation testlets with 2, 3 and 3 simulations. Source: AICPA & CIMA, checked 10 October 2026.
How much does the CPA REG exam cost?
NASBA publishes no single figure; the cost varies by jurisdiction and includes application, administration and examination fees. Checked 10 October 2026.
