CPA Exam — Taxation and Regulation (REG) exam topics — the 5 content areas by weight
The CPA Exam — Taxation and Regulation (REG) exam is built from 5 weighted content areas. Focus your time where the weight is. Each area below links to a free study chapter and practice questions. These weights are how PrepPass has organized the material, not a figure published by the exam authority.
Ethics, Professional Responsibilities and Federal Tax Procedures
15%Business Law
20%Federal Taxation of Property Transactions
10%Federal Taxation of Individuals
27%Federal Taxation of Entities (including tax preparation)
28%Ready to test yourself?
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Content-area weights are PrepPass’s own organization of the material. Where CPA Exam — Taxation and Regulation (REG) publishes an official outline, check it directly. Confirm current details with AICPA. Study aid, not a substitute for the official material. Last updated: August 2026.