PART I: Introduction and Exam Overview

In this section

• Chapter 1: About the REG Section of the Uniform CPA Examination
  • Purpose and Scope of the REG Section
    Discover the objectives, primary content areas, and essential tasks assessed in the Regulation (REG) Section of the CPA Exam, including ethics, tax law, and business legal frameworks.
  • Exam Structure, Format, and Scoring
    Detailed insights on the 2025 CPA REG exam structure, question types, time allocation, testlets, and scoring strategies for successful exam performance.
  • Skills and Content Allocation (Remembering, Understanding, Application, Analysis)
    A comprehensive exploration of how each skill level—Remembering, Understanding, Application, and Analysis—applies to the REG exam tasks, featuring practical examples, diagrams, and strategies for success.
  • Core vs. Discipline Concepts Within the CPA Exam
    Explore how REG fits within the three Core sections of the new CPA Exam framework and how it differs from the advanced Discipline exams (BAR, ISC, TCP). Understand the fundamentals of the Core-Plus-Discipline approach, exam structures, and how these sections interrelate to shape a CPA candidate’s licensure path.
  • Study Strategies and Exam-Taking Techniques
    Discover powerful, time-tested methods for acing the CPA REG exam section, from strategic pacing to effective guessing and leveraging your tax and business law foundations.
• Chapter 2: Foundational Tax and Legal Concepts Beyond the Blueprint
  • Overview of the U.S. Tax System and Authorities
    Explore the constitutional foundations of U.S. taxation, the Internal Revenue Code, and the hierarchy of legislative, administrative, and judicial authorities governing federal tax law.
  • Structure of the U.S. Court System for Tax Litigation
    Learn how tax disputes progress through the U.S. Courts, from the Tax Court and District Courts to the Court of Federal Claims, Circuit Courts of Appeals, and beyond.
  • Sources of Law in Business and Tax (Statute, Regulation, Case Law)
    Gain a solid understanding of how statutory authority, Treasury regulations, and judicial precedents shape the legal and tax landscape for businesses and individuals. Explore key examples, hierarchies, and practical implications to build a holistic view essential for CPA exam readiness.
  • Essential Legal Terminology and Concepts
    A comprehensive overview of fundamental legal vocabulary and principles for CPA REG candidates, covering contract law, agency, liability, statutory interpretation, and more.