Uniform CPA Examination: Taxation and Regulation (REG): the practice module
Exam body: AICPA. Verified for Uniform CPA Examination Blueprints, effective January 2026 (REG section) on October 16, 2026.
What it covers
Covers: standard multiple-choice questions written to this exam’s outline, format and timing.
Does not cover: task-based simulation. DoMcq is multiple-choice only; the real exam’s other item types are out of scope.
Question format
- Every question has exactly 4 options.
- One correct answer per question.
- Not allowed as an option: “all of the above”, “none of the above”.
Exam mode
The real exam is 72 questions in 120 minutes. Exam mode keeps that pace for any number of questions. It is split into 2 sections.
Topics
The official topic list, as the exam body names it. Your questions must use these names; the coverage dashboard compares your set to each topic’s official weight.
| Topic | Weight | Subtopics |
|---|---|---|
| Ethics, Professional Responsibilities and Federal Tax Procedures | 10–20% | Ethics and responsibilities in tax practice · Licensing and disciplinary systems · Federal tax procedures · Legal duties and responsibilities |
| Business Law | 15–25% | Agency · Contracts · Debtor-creditor relationships · Federal laws and regulations · Business structure |
| Federal Taxation of Property Transactions | 5–15% | Basis of assets · Cost recovery (depreciation and amortization) |
| Federal Taxation of Individuals | 22–32% | 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 |
| Federal Taxation of Entities (including tax preparation) | 23–33% | Differences between book and tax income (loss) · C corporations · S corporations · Partnerships · Limited liability companies · Tax-exempt organizations |
Trademarks
DoMcq is an independent practice tool and is not affiliated with, sponsored by or endorsed by the American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA) or any state board of accountancy; the names are used only to identify the exam. Uniform CPA Examination® is a registered trademark, and AICPA® a trademark, of the American Institute of Certified Public Accountants.
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