CPA REG (CPA — Taxation & Regulation) — Free Online Mock Test
4h · ~72 MCQ + 8 TBS · Ethics, business law, federal taxation of individuals/entities/property. Core section. · Official language: English.
CPA REG exam at a glance
CPA REG full-length mock tests
Attempt 50 full-length CPA REG mock tests, each a distinct question set built on the real 31-question, 210-minute pattern — with instant scoring and section-wise analysis. The first 3 are free.
See all 50 CPA REG mock tests →CPA REG key facts & eligibility
| Conducting body | AICPA and NASBA (Uniform CPA Examination); licensure granted by your state board of accountancy |
|---|---|
| Official website | aicpa-cima.com ↗ |
| Mode | The Taxation and Regulation (REG) section — one of the three Core sections of the Uniform CPA Examination. It is a 4-hour computer-based section of 72 multiple-choice questions and 8 task-based simulations. |
| Frequency | Offered in continuous testing windows through the year (Core sections test year-round). |
| Scoring & marking | Scored on a scale of 0–99 with 75 required to pass; MCQ and TBS are each weighted 50%. REG covers US federal taxation (of individuals and entities — the largest part), US business law, and ethics/professional responsibilities including Circular 230. |
| Language | English. |
Who is eligible for CPA REG?
Set by each US state board — generally requiring specified accounting/education credit hours. You must pass all four CPA sections (three Core plus one Discipline).
Last verified July 2026 against AICPA — The CPA Exam. Always confirm current details on the official website before you register.
CPA REG section breakdown
The CPA REG mock test on Wrexa Edge replicates the real exam's section structure — same names, same question count per section, same time limits. No inter-section breaks — the timer runs continuously.
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Testlet 1 — MCQ (12 Q)
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Testlet 2 — MCQ (12 Q)
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Task-Based Simulations (7)
CPA REG scoring & marking scheme
Strategy: CPA REG has no negative marking. Attempt every question — blank answers cost you potential marks but cannot pull your score down.
Scale: CPA REG scaled (0-99, pass 75).
How CPA REG is conducted
- Mode
- Test format
- Backtracking
- Mark for review
Tools available during the CPA REG exam
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Calculator
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Highlighter
Wrexa Edge renders these tools inside the mock test exactly as they appear on the real CPA REG exam — same shortcuts, same behaviour.
CPA REG time strategy
With 31 questions in 210 minutes, you have about 406 seconds per question on average. Successful candidates aim for the following pacing on each section:
- Testlet 1 — MCQ (12 Q)
- Testlet 2 — MCQ (12 Q)
- Task-Based Simulations (7)
Wrexa Edge's analytics show your actual time-per-question after every mock so you can spot which sections you're losing time on.
CPA REG topics covered
Across the 50 Wrexa Edge variants of CPA REG, the following topics appear most often (sample distribution from one variant):
Testlet 1 — MCQ (12 Q)
- REG — Property Transactions · 3
- REG — Individual Taxation · 3
- REG — Individual Tax · 2
- REG — Corporate Taxation · 1
- REG — Ethics · 1
- REG — Business Law · 1
- REG — Gross Income · 1
Testlet 2 — MCQ (12 Q)
- REG — Business Law · 6
- REG — Ethics · 3
- REG — Ethics & Independence · 2
- REG — Secured Transactions · 1
Task-Based Simulations (7)
- REG — Property Transactions · 2
- Cryptography — Algorithm Categories · 1
- Security — Attack Types · 1
- Security — Incident Response Order · 1
- Networking — OSI Layers · 1
- REG — Business Law · 1
CPA REG difficulty calibration
Elite tier. Elite-tier: among the toughest exams in its category. Most successful candidates prepare for 6-12+ months.
4h · ~72 MCQ + 8 TBS · Ethics, business law, federal taxation of individuals/entities/property. Core section. · Official language: English.
Verified content — Wrexa Edge's CPA REG bank has been deeply curated with real exam-aligned content (estimated 100% syllabus coverage).
How Wrexa Edge prepares you for CPA REG
- Real test-day interface
- 50 distinct variants
- Detailed analytics
- Spaced repetition (Notebook)
- Optional proctoring
- Free to start
Expert take: what CPA REG really tests
REG is the CPA Core section for US federal taxation, business law and ethics — 72 MCQs and 8 simulations — with taxation of individuals and entities making up over half. Because it tracks a specific test year’s tax law, studying current-year rules is essential, and it pairs naturally with the TCP discipline.
Preparation tips
- Prioritise federal taxation of individuals and entities — the majority of REG.
- Keep to the applicable test-year tax rules, which change annually.
- Do not neglect business law and ethics/Circular 230, reliable scoring areas.
Common mistakes to avoid
- Using outdated tax rules that no longer match the test year.
- Over-focusing on tax and neglecting the business-law content.
CPA REG study plan
A phase-by-phase roadmap from your first concept to test-ready. Stretch or compress each phase to fit the time you have before your attempt.
- Study federal taxation of individuals and entities (the majority)
- Keep to the applicable test-year tax rules
- Start MCQ practice from a CPA review course
- Cover business law (contracts, agency, entities, debtor-creditor)
- Study ethics and Circular 230 responsibilities
- Drill task-based simulations
- Sit full 4-hour mocks (72 MCQ + 8 TBS)
- Push your scaled score past 75
- Re-drill weak tax and simulation areas
Where CPA REG can take you
A strong CPA REG result opens up these careers and higher-study paths:
- Toward CPA licensure
- Tax & compliance roles
- Foundation for tax practice
- High-value credential
Best books & official prep for CPA REG
- CPA Review — REG (Becker / UWorld / Gleim / Wiley) — Various
- AICPA REG Blueprint — AICPA
Official practice: Use a major CPA review for REG and prioritise federal taxation of individuals and entities (over half the exam); keep to the applicable test-year tax rules and practise simulations.
Previous-year papers: The AICPA releases sample questions rather than full past exams; review-course banks are standard.
Frequently asked questions
- What is the CPA REG exam pattern?
- CPA — Taxation & Regulation contains 31 questions across 3 sections: Testlet 1 — MCQ (12 Q), Testlet 2 — MCQ (12 Q), Task-Based Simulations (7). Total duration is 210 minutes (about 406 seconds per question).
- Does CPA REG have negative marking?
- No — CPA REG has no negative marking. Each correct answer is worth 1 mark, so attempt every question.
- How is CPA REG scored?
- Scaled score range: 0 to 99. CPA REG scaled (0-99, pass 75).
- How can I practise CPA REG online for free?
- Wrexa Edge gives you 3 free full-length CPA REG mock tests — with instant scoring, detailed explanations and analytics — plus 47 more with Pro. Start practising in under a minute, no card required.
- What is the difficulty level of CPA REG?
- CPA REG is rated Elite difficulty on Wrexa Edge. Elite-tier: among the toughest exams in its category. Most successful candidates prepare for 6-12+ months. 4h · ~72 MCQ + 8 TBS · Ethics, business law, federal taxation of individuals/entities/property. Core section. · Official language: English.
- How long is the CPA REG exam?
- CPA REG runs for 210 minutes total across 3 sections. On Wrexa Edge the timer is enforced exactly as on the real exam — including no inter-section breaks.
- What topics are covered in CPA REG?
- CPA REG is split into: Testlet 1 — MCQ (12 Q), Testlet 2 — MCQ (12 Q), Task-Based Simulations (7). Each section is timed and weighted separately. 4h · ~72 MCQ + 8 TBS · Ethics, business law, federal taxation of individuals/entities/property. Core section. · Official language: English.
- What tools or aids are allowed during CPA REG?
- On-screen scientific calculator (matches the real exam interface). Highlight + strike-through tools for passages and answer options. Note: real exam is proctored — Wrexa Edge mirrors this with a webcam-based proctoring flow you can enable.
- Is the CPA REG test adaptive?
- No — CPA REG is a fixed-form (linear) test. Every candidate sees the same number of questions per section.
- How many CPA REG mock tests does Wrexa Edge offer?
- Wrexa Edge generates 50 distinct CPA REG variants — each with different question content, not just shuffled options — the first 3 free for everyone and 47 more with Pro. That's 1550 unique practice questions in the real test-day interface.
- Is there a free CPA REG test series 2026?
- Yes. The Wrexa Edge CPA REG test series for 2026 gives you 3 free full-length mock tests (50 in total) plus subject-wise and topic-wise tests — instant scoring and detailed analysis, no card required.
- Are CPA REG previous year question–style papers included?
- Every CPA REG mock is modelled on the official exam pattern and the style of previous years' papers — the same 31-question structure, sections and marking — so your practice mirrors the real paper you'll sit.
- Which is the best free CPA REG mock test online?
- Wrexa Edge's CPA REG mock test replicates the real exam interface, timing and marking scheme, with instant score, section-wise analysis and 50 fresh variants — a strong free choice for 2026 preparation.
- Can I take the CPA REG mock test on mobile?
- Yes. CPA REG mock tests run in any browser on mobile, tablet or desktop — no app or download needed. Start on your phone and your progress and analytics sync when you sign in.
- What is the CPA REG syllabus?
- The CPA REG syllabus maps to its 3 sections: Testlet 1 — MCQ (12 Q), Testlet 2 — MCQ (12 Q), Task-Based Simulations (7). Wrexa Edge's mock tests cover the complete syllabus topic by topic — see the topics-covered breakdown above — so you practise every area at real exam difficulty.
- What is the eligibility for CPA REG?
- Set by each US state board — generally requiring specified accounting/education credit hours. You must pass all four CPA sections (three Core plus one Discipline). Wrexa Edge focuses on realistic CPA REG practice: 3 free full-length mocks in the exact exam pattern, ready whenever you are.
- When is the CPA REG exam and how should I prepare?
- Official CPA REG exam dates are announced by the conducting body for each cycle — check the latest notification for the current schedule. To be ready, follow a phased study plan and take full-length timed mocks; Wrexa Edge gives you 3 free CPA REG mocks with instant scoring so you can track your readiness week by week.
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