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These are following steps for registering the CPA Regulation-Exam.

You can take the Exam (and qualify as a CPA Regulation) only if you meet the requirements of a Board of Accountancy in one of the 55 U.S. jurisdictions.

  • Step 1: You must first decide on the jurisdiction to which you will apply.
  • Step 2: After selecting your jurisdiction, you can obtain application materials and submit your completed applications as directed.

Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx

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AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Ethics, Professional Responsibilities, and Federal Tax Procedures10-20%- Federal tax audit and appeal procedures
- Privileged communications and disclosure rules
- Tax preparer penalties and due diligence
- Ethics and responsibilities in tax practice
- Treasury Department Circular 230
Federal Taxation of Individuals22-32%- Loss limitations and carryovers
- Filing status and dependency rules
- Gross income inclusions and exclusions
- Tax credits and alternative minimum tax
- Adjustments, deductions, and exemptions
Federal Taxation of Entities23-33%- Gift, estate, and trust taxation
- C corporations and S corporations
- Tax-exempt organizations
- Book-tax differences
- Partnerships and LLCs
Federal Taxation of Property Transactions12-22%- Cost recovery: depreciation, amortization, depletion
- Like-kind exchanges and involuntary conversions
- Asset basis and holding periods
- Capital vs ordinary asset classification
- Recognition of gains and losses
Business Law15-25%- Uniform Commercial Code (UCC) articles
- Agency relationships and authority
- Contract formation and performance
- Debtor-creditor relationships and bankruptcy
- Business structure legal characteristics
- Employment and federal business regulations

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