Free CPA REG Practice Test 2026
200 original multiple-choice questions on the AICPA's 2026 REG blueprint: tax procedures and Circular 230, business law, basis and depreciation, individual and entity taxation. Four 50-question mock tests. Tuned for mobile. No account needed.
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The CPA REG exam at a glance
REG, Taxation and Regulation, is one of the three Core sections of the Uniform CPA Examination. It runs 4 hours with 72 multiple-choice questions and 8 task-based simulations, each worth half the score, and scores are reported from 0 to 99 with 75 to pass. Under the AICPA's blueprint effective January 2026 it covers ethics, professional responsibilities and federal tax procedures (10 to 20%), business law (15 to 25%), federal taxation of property transactions (5 to 15%), of individuals (22 to 32%) and of entities (23 to 33%). Candidates are not tested on tax amounts indexed to inflation.
Tigertest has 200 CPA REG practice questions with explanations, all free with no account required.
- Section time
- 4 hours
- Multiple-choice questions
- 72, in two testlets of 36
- Task-based simulations
- 8
- Score weighting
- 50% MCQ, 50% simulations
- Passing score
- 75 on a 0 to 99 scale
- Largest areas
- Taxation of entities and of individuals, about 55%
- Run by
- AICPA, with NASBA and state boards of accountancy
Updated by the Tigertest team. Practice questions follow the AICPA's Uniform CPA Examination Blueprints effective January 2026 and NASBA's score information, checked November 2026. Exam rules change, so confirm current details with AICPA: Learn what is tested on the CPA Exam.
How It Works
Train by Topic
Six training sets: ethics and tax procedures, business law, property and gross income, deductions, losses and credits, C corporations, and S corporations, partnerships and exempt organizations. Questions you miss come back until you have mastered them.
Weighted Mock Tests
Four mock tests of 50 multiple-choice questions in the blueprint's proportions, with a 75% target. No question appears in more than one test, and every calculation is worked through in the explanation.
Built on the AICPA's REG Blueprint
The AICPA's 2026 blueprint gives each of REG's five content areas a range. Each mock test here sits at the middle of those ranges, so federal taxation of individuals and of entities make up 28 of every 50 questions. Task-based simulations are not modelled.
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Share FeedbackHow to Pass CPA REG
1. Learn basis before anything else
Gifts, inheritances, wash sales, partnership contributions and S corporation stock all come down to basis. Write the starting basis, what adds to it and what takes it away, in that order, before you look at the choices.
2. Know what is separately stated
Partnership and S corporation questions turn on which items stay in ordinary business income and which pass through on their own: capital gains, section 1231 gains, charitable gifts, dividends and tax-exempt income. Guaranteed payments are deducted first.
3. Do not skip ethics and business law
Areas I and II are up to 45% of the section and mostly tested at the remembering and understanding level. Circular 230, preparer penalties, the statute of limitations, agency, contracts, secured transactions and bankruptcy priorities are quick points once memorized.
4. Practise the multiple choice, then the simulations
Multiple choice is half the score, and the task-based simulations build on the same rules. Aim for 80% or better on every mock test here, then work through simulations with the AICPA's sample tests before you sit the section.
CPA REG Frequently Asked Questions
What is on the CPA REG section?
Taxation and Regulation (REG) is one of the three Core sections of the Uniform CPA Examination. The AICPA's 2026 blueprint splits it into five content areas: ethics, professional responsibilities and federal tax procedures (10 to 20%), business law (15 to 25%), federal taxation of property transactions (5 to 15%), federal taxation of individuals (22 to 32%) and federal taxation of entities (23 to 33%).
How many questions are on REG and what score do I need?
REG is a 4-hour section with 72 multiple-choice questions in two testlets and 8 task-based simulations, each half of the score. Scores are reported from 0 to 99 and 75 passes, but 75 is a scaled score, not 75 percent correct. The mock tests here use a 75 percent target as a readiness line.
Does this practice test cover task-based simulations?
No. Every question here is multiple choice, which is half of your REG score. Task-based simulations, including tax return preparation and research tasks with excerpts of the Internal Revenue Code, are not modelled, so practise those with the AICPA's own sample tests as well.
Do I need to memorize tax brackets and inflation-adjusted amounts?
The AICPA blueprint says candidates are not tested on tax rates, amounts or limits that are indexed to inflation, so the questions here use rules that stay put: the 21% corporate rate, the 7.5% medical floor, the $3,000 capital loss limit, holding periods, filing deadlines and the like. Provisions of the 2025 tax act became testable on REG from July 1, 2026.
Are these real CPA Exam questions?
No. Every question is original, written by Tigertest from the AICPA's published REG blueprint and the Internal Revenue Code, Circular 230 and the uniform acts it lists. It is free practice, not affiliated with the AICPA, NASBA or any state board of accountancy, and it does not replace a full review course.
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