Accounting & Tax
CPA REGCPA — Regulation
CPA REG (Taxation & Regulation) is one of the three Core sections of the post-2024 CPA Evolution Exam, required of every candidate alongside AUD and FAR. About 75% of the section covers federal taxation of individuals, entities, and property transactions; the remainder covers ethics, professional responsibilities, federal tax procedures, and business law. Starting July 1, 2026, REG will test One Big Beautiful Bill Act (OBBBA) provisions effective in 2024-2025.
30 free questions · no credit card · cancel anytime
Exam facts
Everything you need to know about the CPA REG exam.
- Passing score
- 75 / 99
- Format & length
- 4 hours · 72 MCQs + 8 task-based simulations (50% MCQ / 50% TBS)
- Voucher cost
- ~$262.64 exam section fee + ~$96 application fee + state fees
- Prerequisites
- 150 college credit hours + state-specific accounting/business credit requirements
- Validity
- 30 months to pass all 4 sections after passing the first (NASBA rolling-window model rule)
What’s tested
Key topics on the CPA REG exam.
The Cert Climb question bank is mapped to every domain on the official CPA REG exam blueprint, so what you study is what the test asks.
- Ethics, Professional Responsibilities & Federal Tax Procedures
- Business Law
- Federal Taxation of Property Transactions
- Federal Taxation of Individuals
- Federal Taxation of Entities (including Partnerships and S-Corps)
Who it’s for
Built for the people taking this exam.
CPA candidates and tax-track accountants. REG is the gateway section for anyone heading into tax practice at a public firm, a corporate tax department, or a boutique tax shop.
Why it matters in 2026
The career signal.
REG has historically had the highest Core-section pass rate (~63%), but the July 2026 OBBBA cutover resets that — sit before July 2026 and you test pre-OBBBA law; sit after and you need the new provisions. REG also bridges directly to the Enrolled Agent body of knowledge, so passing it accelerates the EA designation as a fallback or complement to the CPA.
What you get
Everything you need to actually pass.
Full question bank
500 questions covering every objective on the official CPA REG exam blueprint, with detailed explanations on every option — right and wrong.
Quiz modes
Timed exam simulation, missed-only review, topic drills, and a daily question of the day. Practice the way you study best.
Flashcards
Spaced-repetition flashcards generated from each topic. Pull them up on a phone in the gap between meetings.
Progress tracking
See per-topic accuracy and answered counts. Find weak areas before they cost you on test day.
Per-category premium
Unlocking CPA REG unlocks every other Accounting & Tax exam in the Cert Climb catalog — pay once, stack credentials.
No-fluff explanations
Every wrong answer comes with a 2-3 sentence explanation of why it’s wrong, not just “the correct answer is X.” Pattern recognition is the whole game.
Read while you study
CPA REG articles & study guides
FAQ
Frequently asked questions about CPA REG
How many questions does the CPA REG bank have?
500 questions, organized into 5 subject areas mapped to the official exam objectives.
Is the free trial really free?
Yes. 30 questions, no credit card, no email-trap, no “activate by Friday or pay” spam. You either upgrade because the bank’s good, or you don’t.
What does premium cost?
Premium is sold per category and unlocks every Accounting & Tax exam in the Cert Climb catalog. Plans are 1-month, 3-month, or 12-month — see the upgrade modal for current pricing.
How current is the CPA REG content?
We track exam version updates and refresh the bank within weeks of new objectives. Where the version of an exam matters (e.g. CompTIA SY0-701 vs. SY0-601), question explanations call it out.
Can I cancel my subscription anytime?
Yes. Cancellation is one click from your profile. Your access continues through the end of the period you’ve already paid for.
Stop researching. Start drilling.
30 free questions on CPA REG — no card, no commitment.
Start free trial