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REG Section Blueprint (effective July 1, 2019) CPA Exam Study Materials - aicpa
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reference :Gleim website
Exam fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
| Topic 2: Business Law | 20–30% | - Agency - Commercial transactions (UCC) - Contracts - Business structure and regulation |
| Topic 3: Federal Taxation of Entities | 15–25% | - Estate and trust taxation basics - S corporations - C corporations taxation - Partnerships |
| Topic 4: Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Ethical and professional responsibilities - Federal tax procedures |
| Topic 5: Federal Taxation of Individuals | 15–25% | - Deductions and credits - Gross income inclusions and exclusions - Individual tax computations |
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