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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Individuals | 15–25% | - Individual income taxation
|
| Business Law | 10–20% | - Contracts and agency
|
| Federal Taxation of Property Transactions | 12–22% | - Property transactions
|
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 15–25% | - Ethics and professional conduct
|
| Federal Taxation of Entities | 18–28% | - Business entity taxation
|
AICPA CPA Regulation Sample Questions:
Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts
receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the
year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?
- A. $90,000
- B. $100,000
- C. $110,000
- D. $75,000
Correct Answer: B 🗳️
Explanation: Only visible for TorrentExam members. You can sign-up / login (it's free).
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores had no capital loss carryovers from prior years. During 1994, the Moores had the following
stock transactions, which resulted in a net capital loss:
- A. $1,500
- B. $55,000
- C. $50,000
- D. $500
- E. $75,000
- F. $1,000
- G. $0
- H. $10,000
- I. $2,000
- J. $1,250
- K. $2,500
- L. $25,000
- M. $3,000
- N. $900
- O. $1,300
Correct Answer: M 🗳️
Explanation: Only visible for TorrentExam members. You can sign-up / login (it's free).
Elm Corp. is an accrual-basis calendar-year C corporation with 100,000 shares of voting common stock
issued and outstanding as of December 28, 1996. On Friday, December 29, 1996, Hall surrendered 2,000
shares of Elm stock to Elm in exchange for $33,000 cash. Hall had no direct or indirect interest in Elm
after the stock surrender. Additional information follows:
What amount of income did Hall recognize from the stock surrender?
- A. $25,000 dividend.
- B. $18,000 capital gain.
- C. $33,000 dividend.
- D. $17,000 capital gain.
Correct Answer: D 🗳️
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On December 1, 1997, Krest, a self-employed cash basis taxpayer, borrowed $200,000 to use in her
business. The loan was to be repaid on November 30, 1998. Krest paid the entire interest amount of
$ 24,000 on December 1, 1997. What amount of interest was deductible on Krest's 1997 income tax return?
- A. $24,000
- B. $0
- C. $2,000
- D. $22,000
Correct Answer: C 🗳️
Explanation: Only visible for TorrentExam members. You can sign-up / login (it's free).
In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and
his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received
$ 9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with
Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's
income. How many exemptions was Smith entitled to claim on his 19X4 tax return?
- A. 2
- B. 4
- C. 3
- D. 1
Correct Answer: A 🗳️
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Michael 
Abraham 
Malcolm 
Una 
Nina 
Gail 
Arlene 
Wendell 
Conrad 
Hardy 
Olga 
Carol 
Neil 
Rupert 
Kenneth 
Truda 
Roberta 
Ryan 
Uriah 
Doreen 
Astrid 
