Finance

CPA — Regulation (REG)

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CPA — Regulation (REG)

Uniform CPA Exam — Regulation section: tax + business law

20-question mock75 min59% pass markUnited States

Single questions with instant feedback — no timer, learn as you go.

See official guidance ↓
Start here · Official guidance

From practice to the real exam

01
Meet state board requirements
Each US state board sets education requirements (typically 150 credit hours including accounting and business courses).
02
Apply via NASBA
Submit application and transcripts to your state board through NASBA. Pay application + exam fees.
03
Schedule via Prometric
CPA Exam delivered year-round via Prometric. REG fee ~USD 250 + state application fees.
04
Sit REG
4-hour computer-based exam. Five testlets: 76 multiple-choice + 8 task-based simulations. Pass mark: 75.
05
Continue to other sections
Pass all four sections (AUD, BAR/ISC/TCP, FAR, REG) within a 30-month window after first pass.
Official resources
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Exam blueprint

What this exam covers

5 topics · drawn across your practice and mock
01Federal taxation
30%6 questions
02Business law
20%4 questions
03Property transactions
20%4 questions
04Ethics & professional responsibility
15%3 questions
05Federal tax procedure
15%3 questions
Your study path
Master this exam, topic by topic
Drill one topic at a time. After each session you'll see where you went wrong and can retake until you've got it.
Questions per session
View full mastery board →
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Frequently asked questions

Is the CPA — Regulation (REG) practice test free?

Yes. The core CPA — Regulation (REG) practice on AceMark is free to start — no credit card needed. Sign in (takes 10 seconds) if you'd like to track your progress, save attempts, and unlock the Mentor. Otherwise, browse and explore questions without an account.

How many questions are in the CPA — Regulation (REG) quiz?

Each CPA — Regulation (REG) attempt draws 20 questions and runs for about 240 minutes under realistic timed conditions.

Can I retake the CPA — Regulation (REG) test, and are the questions randomised?

Yes. Every attempt pulls a fresh, randomised set of questions, so you can't memorise your way through — you retake it until you genuinely know the material.

What score do I need to pass the CPA — Regulation (REG)?

The pass mark used in this simulation is 59%. AceMark scores every attempt instantly and shows which topics to review.