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REG Section Blueprint (effective July 1, 2019) CPA Exam Study Materials - aicpa
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Legal Duties and Responsibilities - Ethics and Professional Responsibilities - Federal Tax Procedures |
| Topic 2: Federal Taxation of Individuals | 22-32% | - Property Transactions - Tax Credits - Individual Tax Computation - Gross Income - Deductions |
| Topic 3: Business Law | 15-25% | - Federal Securities Regulation - Business Structure - Agency - Contracts - Debtor-Creditor Relationships |
| Topic 4: Federal Taxation of Entities | 23-33% | - Entity Tax Compliance - C Corporations - Limited Liability Companies - Trusts and Estates - S Corporations - Partnerships |
| Topic 5: Federal Taxation of Property Transactions | 5-15% | - Like-Kind Exchanges and Involuntary Conversions - Property Tax Basis and Cost Recovery - Gains and Losses |
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