The REG Guide
Everything you need to know before sitting for CPA Taxation and Regulation (REG)
Why REG matters in 2026
CPA Taxation and Regulation (REG) is one of the most recognized credentials issued by AICPA, and 2026 hiring data continues to show REG on job postings as either required or strongly preferred for the roles it targets. The certification validates that you can apply real working knowledge, not just recall facts, across 5 distinct exam domains, with the largest weight on Business Law. For candidates competing in the AICPA ecosystem, REG is a clear signal to a hiring manager that you have invested in measurable, third-party-verified competence.
Who should take REG
REG is most useful for professionals working in or moving toward the AICPA ecosystem. In short: Core section of the Uniform CPA Examination, U.S. federal taxation, ethics, and business law. If you are early in your career, REG is one of the fastest credentials to add to a résumé that recruiters actively screen for. If you are mid-career, it formalizes the skills you already use day-to-day and unlocks roles that gate on it. If you are switching tracks, it gives you a structured curriculum that tells you exactly what to study, in what order, weighted by what the real exam tests.
Exam structure and difficulty
The CPA Taxation and Regulation (REG) exam is organized into 5 domains, each weighted by the official AICPA exam guide. The heaviest weighting is Business Law at 25% of the exam, so that is where you should spend the most preparation time. The lightest is Federal Taxation of Property Transactions at 14%, meaning you can dedicate roughly proportional review time without over-investing.
Format details: AICPA Uniform CPA Examination · Core section · 4 hours · 72 MCQs + 8 TBSs · 50/50 MCQ/TBS scoring · Skill mix: 25-35% Remembering & Understanding, 35-45% Application, 25-35% Analysis · Candidates are not tested on specific tax rate percentages indexed to inflation · Effective January 2025 blueprint. Following the domain weights is the single biggest leverage point candidates miss, because many over-study lower-weighted material that feels comfortable.
How to prepare
A practical four-step plan for REG:
- Read the official AICPA exam guide for REG and write down every sub-objective. This becomes your study checklist.
- Use the domain practice quizzes on this page in weight order (heaviest first). Aim for 80% on each domain before moving on.
- When you miss a question, read the explanation for every wrong answer, because that contrastive learning is where understanding compounds.
- Once every domain is at 80%+, take the Mix Quiz repeatedly to simulate real exam conditions across all topics.
Career outcomes and salary
Holders of REG in the US currently see compensation in the range of $68k to $165k per year, with median around $98k. CPA REG is one of three Core sections; salary applies to the full CPA credential Salary varies by region, employer size, and complementary skills, but the REG credential consistently lifts the floor of what you can negotiate against. Source: BLS, ZipRecruiter, 2026.
Common pitfalls
The three traps that kill REG candidates: (1) over-memorizing acronyms instead of practicing the application of concepts in scenarios, when the exam is scenario-driven, not a vocab quiz. (2) Skipping the heaviest-weighted domain because it feels less interesting, which can fail the whole exam by neglecting Business Law. (3) Not timing practice sessions, when the exam has a real clock and pacing is its own skill. Build timing into your last two weeks of prep.
REG questions, answered
What is the passing score for REG?
Like every CPA Exam section, you need 75 on AICPA's 0-99 scale.
How much does the REG exam cost?
CPA Exam section fees are set by your state board, typically $250 to $350 per section, plus a separate application/registration fee.
What does REG cover?
Federal taxation of individuals, entities, and property transactions, business law, and ethics and professional responsibilities in tax practice. You are not tested on specific inflation-indexed tax rate percentages, just the underlying rules and calculations.
Do I have to pass REG before the other sections?
No. AICPA does not require a specific order among the 3 Core sections (AUD, FAR, REG) and your chosen Discipline section.
How long do I have to pass all 4 CPA sections?
A rolling 30-month window from the date you pass your first section, or your earliest passing score expires and you retake that section.
Is this REG practice test free?
Yes. Every REG practice question on QuizBuffet is free, with instant feedback and an explanation for each answer, no signup required.