Core: Taxation and Regulation (REG)

The Taxation and Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that newly licensed CPAs must demonstrate
with respect to:

  • U.S. ethics and professional responsibilities related to tax practice
  • U.S. business law
  • U.S. federal tax compliance for individuals and entities with a focus on recurring and routine transactions