REG CPA 2025 Syllabus Breakdown: Tax Law & Ethics Focus

By IIC Lakshya

07 Oct 2025

Others

REG CPA 2025 Syllabus Breakdown: Tax Law & Ethics Focus

To become a Certified Public Accountant (CPA) Professional, students must pass the Uniform CPA Examination. In the United States, the examination helps students meet the state-specific education, ethical requirements, and experience. For accountants, this certification is known as the gold standard.

The REG (Regulation) CPA paper is a part of this examination, which tests a student’s knowledge, skills, and capabilities about business law, taxation, ethical and professional responsibilities. Let’s explore the syllabus of the REG CPA paper, its weightage, and the exam pattern in this article.

REG CPA Syllabus

The syllabus of the REG CPA influences students’ career and their knowledge about tax consulting, audit, and compliance. To become a CPA in India, this knowledge will help you create a foundational career in both corporate and public accounting. Below are the key content areas that students must develop a deeper knowledge of to pass, qualify, and pursue a career in CPA.

Key Content Areas

The REG - Regulation is one of the four sections that focus on the regulatory and legal framework of CPAs. Students will learn how to operate from within when it comes to managing ethics and taxation for a business. As aspirants, they develop professional responsibilities, creating the perfect career path for you.

Federal Taxation of Individuals and Entities

To attain the CPA licence, you just need to qualify for this section. It is the largest portion of the examination of the REG CPA syllabus, with about 55% to 65% weightage. There are two sections of this content area discussed below:

Individuals

On an individual level, the syllabus covers the inclusions and exclusions of gross income, adjustments and deductions to AGI, filing status, tax credits, and computations, and loss limitations. Additionally, students get to learn about the salary of a Certified Public Accountant (CPA).

Entities

On an organizational level, the syllabus covers the business structures for partnerships, C-Corps, S-Corps, and LLCs. In the CPA course, students also learn about the differences in tax accounting in business in this section.

Ethics and Professional Responsibilities

In this section, students learn about professional conduct, ethical principles, the legal duties of a CPA, and licensing. The weightage of the paper is somewhere between 15% to 25% for the exam.

Business Law

In this section, students will learn about government regulations of business, such as employment taxes. Additionally, there are other topics like contracts, business structures, agency law, and debtor-creditor relationships. The section carries about 15% to 25% weightage in the paper.

Federal Tax Procedures

The section in this paper is focused on the procedural aspects of federal taxation. Students need to know that the weightage of this section is somewhere between 10% to 20% in the exam. Of course, if you are still wondering about which is better, CMA vs CPA, you should know that in the CMA course, tax-based knowledge will be limited.

Taxation of Property Transactions

Students must learn about the implementation of taxes and address the tax implications on a property in this section. Additionally, the paper also covers basis and cost recovery, namely depreciation and amortization. The weightage of the section in the paper is somewhere between 5% to 15%.

Exam Structure

Administered by AICPA, the paper is one of the four sections of the Uniform CPA examination. Furthermore, you need to know about the CPA Course Fees to develop a better understanding of the papers. Below are the key aspects of the exam structure of the REG CPA paper in a tabular form, which tests the application and knowledge about ethics and professional responsibilities, business law, and federal taxation.

Features of REG CPA	Descriptive Details
Testlets	The exam is divided into five testlets
Format	Two testlets consist of: Multiple Choice Questions (MCQs) Three Test-Based Simulations (TBSs)
Weighting	50% of the score from MCQs 50% of the score from TBSs

Ready to Prepare for the REG CPA exam?

As a student of CPA, you will be learning about gross income, adjustments and deductions, loss limitations, filing status, and tax computation. With this knowledge, you will develop practical skills that are quite necessary for your professional career. These factors contribute to your overall preparation for the REG exam.

Frequently Asked Questions (FAQs)

Is REG considered the hardest section of the CPA Exam?

To consider anything hard, the perspective depends on the background of the candidate. At times, the candidate does not have any law or tax experience, prior tax management exposure, or does not know the law language. It might be difficult for them to develop application and memorization skills.

Has the REG syllabus changed recently?

Yes, the REG syllabus has changed effectively with the CPA evolution that started in 2024. Topics that have been realigned are professional responsibilities, business law scenarios, and tax treatments. The core elements still consist of U.S. taxation, business laws, and ethics.

How should I study for the REG CPA Exam?

As a student preparing for the REG CPA exam, you need to understand the exam structure first. Then you have to use a trusted CPA review course that offers you explanations and simulations on targeted content. Focus on a strict schedule that is based on daily study of taxation and drill simulations. Review and revise regularly.

Does REG cover international tax laws?

It does address the international tax laws, but not in depth. Additionally, tax compliance and planning (TCP) discipline exams.

Can I bring tax codes or notes into the REG exam?

The exam is a closed-book event; hence, you cannot bring any external materials like tax codes or notes. However, some relevant information related to tax may be provided based on the simulations and questions.