Question 1

Who administers the Uniform CPA Examination — Taxation and Regulation (REG)?

Accepted Answer

American Institute of Certified Public Accountants (AICPA) — exam delivered by Prometric

The AICPA writes and scores the exam; each state or territorial Board of Accountancy decides who is eligible, and NASBA acts as the central clearinghouse. REG is one of three Core sections. Under the 2026 blueprint its content areas are Ethics, Professional Responsibilities and Federal Tax Procedures 10–20%, Business Law 15–25%, Federal Taxation of Property Transactions 5–15%, Federal Taxation of Individuals 22–32% and Federal Taxation of Entities (including tax preparation) 23–33%. Which tax law is tested: under the AICPA's CPA Exam Policy on New Pronouncements, a change to the Internal Revenue Code or federal tax regulations becomes eligible for testing in the calendar quarter beginning six months after its effective date or enactment date, whichever is later. For H.R. 1 (One Big Beautiful Bill Act) the AICPA made a planned exception: provisions with effective dates in 2024 and 2025 became eligible for testing on REG and TCP starting July 1, 2026; every other provision becomes eligible in the calendar quarter beginning six months after its effective date; provisions that were scheduled to sunset in 2025 stayed eligible through June 30, 2026. Candidates are not tested on inflation-indexed rates, amounts or limitations, and should assume wages exclude overtime and tips unless stated.

Source: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25)

Question 2

How many questions are on the Uniform CPA Examination — Taxation and Regulation (REG)?

Accepted Answer

72 questions. The count is the AICPA's 72 multiple-choice questions; the section also has 8 task-based simulations, each a multi-part case rather than a single question. The section runs as five testlets: two of multiple-choice questions (36 each), then three of simulations (2, 3 and 3).

Question 3

How long is the Uniform CPA Examination — Taxation and Regulation (REG)?

Accepted Answer

240 minutes

Question 4

What is the passing score for the Uniform CPA Examination — Taxation and Regulation (REG)?

Accepted Answer

Scaled score of 75 on a 0–99 scale. The AICPA states the reported score is not a percentage correct and is not curved. For REG the total score weights multiple-choice questions and task-based simulations 50% each.

Question 5

How much does the Uniform CPA Examination — Taxation and Regulation (REG) cost?

Accepted Answer

Not published by Boards of Accountancy / NASBA. NASBA's candidate guide says examination fees are set by the Boards of Accountancy, NASBA, the AICPA and Prometric, and are paid to the candidate's Board of Accountancy or CPAES. It prints no single national amount; the fee depends on the jurisdiction.

Question 6

What languages is the Uniform CPA Examination — Taxation and Regulation (REG) offered in?

Accepted Answer

English

Administering body	American Institute of Certified Public Accountants (AICPA) — exam delivered by Prometric The AICPA writes and scores the exam; each state or territorial Board of Accountancy decides who is eligible, and NASBA acts as the central clearinghouse. REG is one of three Core sections. Under the 2026 blueprint its content areas are Ethics, Professional Responsibilities and Federal Tax Procedures 10–20%, Business Law 15–25%, Federal Taxation of Property Transactions 5–15%, Federal Taxation of Individuals 22–32% and Federal Taxation of Entities (including tax preparation) 23–33%. Which tax law is tested: under the AICPA's CPA Exam Policy on New Pronouncements, a change to the Internal Revenue Code or federal tax regulations becomes eligible for testing in the calendar quarter beginning six months after its effective date or enactment date, whichever is later. For H.R. 1 (One Big Beautiful Bill Act) the AICPA made a planned exception: provisions with effective dates in 2024 and 2025 became eligible for testing on REG and TCP starting July 1, 2026; every other provision becomes eligible in the calendar quarter beginning six months after its effective date; provisions that were scheduled to sunset in 2025 stayed eligible through June 30, 2026. Candidates are not tested on inflation-indexed rates, amounts or limitations, and should assume wages exclude overtime and tips unless stated. Source: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25)
Questions	72 questions The count is the AICPA's 72 multiple-choice questions; the section also has 8 task-based simulations, each a multi-part case rather than a single question. The section runs as five testlets: two of multiple-choice questions (36 each), then three of simulations (2, 3 and 3). Source: AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-25)
Time limit	240 minutes Source: AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-25)
Passing score	Scaled score of 75 on a 0–99 scale The AICPA states the reported score is not a percentage correct and is not curved. For REG the total score weights multiple-choice questions and task-based simulations 50% each. Source: AICPA & CIMA — Learn more about CPA Exam scoring and pass rates (2026-09-25)
Fees	Not published by Boards of Accountancy / NASBA NASBA's candidate guide says examination fees are set by the Boards of Accountancy, NASBA, the AICPA and Prometric, and are paid to the candidate's Board of Accountancy or CPAES. It prints no single national amount; the fee depends on the jurisdiction. What we read and found nothing in: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25) · AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-25)
Languages offered	English Source: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25)

Uniform CPA Examination — Taxation and Regulation (REG) — exam facts

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