CPA Exam — Taxation and Regulation (REG) Study Guide (2026)
This is the free study guide for the CPA Exam — Taxation and Regulation (REG) exam — the same content areas the exam tests, written to the official outline. Read any chapter online free below, then drill the material with 112+ free practice questions and a full timed mock exam.
Last updated: August 2026.
Open the full study guideEvery chapter, in one place — free to read online.The 5 chapters
- 1Area I: Ethics, Professional Responsibilities and Federal Tax Procedures10–20% of the exam
- 2Area II: Business Law15–25% of the exam
- 3Area III: Federal Taxation of Property Transactions5–15% of the exam
- 4Area IV: Federal Taxation of Individuals22–32% of the exam
- 5Area V: Federal Taxation of Entities23–33% of the exam
Practice what you read
Reading is step one; recalling it under exam pressure is what passes. Drill free CPA Exam — Taxation and Regulation (REG) practice questions, then sit a full timed mock exam.

Practice stays free. The full CPA REG (Taxation and Regulation) study guide is the material itself, taught start to finish — a downloadable PDF + EPUB you keep.
Educational summary, not a substitute for the official material — always confirm current details with AICPA. Last updated: August 2026.