Free AICPA CPA-Regulation Exam Practice Questions

    • PDF Questions

      • Exam Code: CPA-Regulation
      • Exam Name: CPA Regulation
      • Total Questions: 69
      • PDF Price: $29.50 / $59.00
    • Bundle Pack

      • Exam Code: CPA-Regulation
      • Exam Name: CPA Regulation
      • Total Questions: 69
      • Bundle Price: $49.50 / $99
    • Online Engine

      • Exam Code: CPA-Regulation
      • Exam Name: CPA Regulation
      • Total Questions: 69
      • Practice Test Price: $34.50 / $69.00
    1. Page: 1/14
      Total 69 Questions
    Question No 1
    In which of the following situations may taxpayers file as married filing jointly?
    Choose the Choices:


    Question No 2
    Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for $2,500. The cabin was used personally by Barkley for three months and left vacant for the rest of the year. Expenses for the cabin were as follows: Real estate taxes $1,000 Maintenance and utilities $2,000 How much rental income (loss) is included in Barkley's adjusted gross income?
    Choose the Choices:


    Question No 3
    In evaluating the hierarchy of authority in tax law, which of the following carries the greatest authoritative value for tax planning of transactions?
    Choose the Choices:


    Question No 4
    In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received $9,000 in Social Security benefits. Clay, a 25 year - old full - time graduate student, and his wife lived with Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's income. How many exemptions was Smith entitled to claim on his 19X4 tax return?
    Choose the Choices:


    Question No 5
    Darr, an employee of Sorce C corporation, is not a shareholder. Which of the following would be included in a taxpayer's gross income?
    Choose the Choices:

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    1. Page: 1/14
      Total 69 Questions

About This CPA-Regulation Question Bank

This page has 69 free practice questions for the AICPA CPA-Regulation (CPA Regulation) exam, last refreshed on 8th Sep 2026. Answer each question, then reveal the correct choice to check your understanding before deciding whether to unlock the full question bank.

The demo above is a sample of the complete CPA-Regulation question set. The full bank includes the PDF, downloadable practice test, and online exam-engine formats listed above, with free updates included for the duration you choose.

Frequently Asked Questions

How many free CPA-Regulation questions can I try here?

This demo includes a sample from our 69-question CPA-Regulation bank so you can check the format and difficulty before purchasing.

Are these CPA-Regulation questions updated?

Yes, the AICPA CPA-Regulation question bank is reviewed and refreshed periodically to reflect current exam objectives.

What formats are available for the full CPA-Regulation question bank?

PDF download, an online practice-test engine, and a combined bundle pack with 3, 6, or 12-month free updates.

Is there a refund if I don't pass?

Yes, purchases include a money-back guarantee — see our refund policy for details.