United States
Hong KongCPA REG guide
The CPA REG exam format, blueprint, scoring, federal taxation topics, business law, and preparation.
Overview
- Questions
- 80
72 MCQs and 8 TBSs
- Time
- 4 hours
Testing time; appointment includes additional time for check-in and post-exam steps
- Format
- MCQ + simulations
Five testlets: two MCQ testlets followed by three TBS testlets
- Pass mark
- 75 on a 0-99 scaled score
75 is not 75 percent correct; AICPA reports a scaled score
2026 REG blueprintOpen the published blueprint
| Area | Content | Weight |
|---|---|---|
| . Ethics, Professional Responsibilities and Federal Tax Procedures | 0 | undefined |
| . Business Law | 0 | undefined |
| . Federal Taxation of Property Transactions | 0 | undefined |
| . Federal Taxation of Individuals | 0 | undefined |
| . Federal Taxation of Entities | 0 | undefined |
Guide topics
Start hereCPA REG Master Guide 2026Exam overview
Format, scoring, registration and results.
6 articlesExam difficulty
Preparation time and ways to assess readiness.
1 articleExam topics
The official blueprint and focused accounting explainers.
2 articlesStudy plans
Practical preparation and revision schedules.
2 articlesPractice tips
Original questions and worked explanations.
2 articlesCareers and pay
Roles, qualifications and career considerations.
1 articleComparisons
Relevant exams and preparation options.
1 article