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Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Ethical and professional responsibilities - Federal tax procedures |
| Business Law | 20–30% | - Agency - Business structure and regulation - Commercial transactions (UCC) - Contracts |
| Federal Taxation of Entities | 15–25% | - C corporations taxation - Partnerships - S corporations - Estate and trust taxation basics |
| Federal Taxation of Individuals | 15–25% | - Deductions and credits - Individual tax computations - Gross income inclusions and exclusions |
| Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
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