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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

Question 1

Porter was unemployed for part of the year. Porter received $35,000 of wages, $4,000 from a state
unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental
unemployment benefit plan. What is the amount of Porter's gross income?

A. $39,000
B. $35,000
C. $37,000
D. $41,000

Question 2

Greller owns 100 shares of Arden Corp., a publicly-traded company, which Greller purchased on January
1 , 2001, for $10,000. On January 1, 2003, Arden declared a 2-for-1 stock split when the fair market value
(FMV) of the stock was $120 per share. Immediately following the split, the FMV of Arden stock was $62
per share. On February 1, 2003, Greller had his broker specifically sell the 100 shares of Arden stock
received in the split when the FMV of the stock was $65 per share. What is the basis of the 100 shares of
Arden sold?

A. $5,000
B. $6,000
C. $6,500
D. $6,200

Question 3

Which of the following statements is the best definition of real property?

A. Real property is land and intangible property in realized form.
B. Real property is all tangible property including land.
C. Real property is only land.
D. Real property is land and everything permanently attached to it.

Question 4

Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores received a $500 security deposit on their rental property in 1994. They are required to return
the amount to the tenant.

A. $75,000
B. $25,000
C. $1,250
D. $0
E. $1,300
F. $1,500
G. $55,000
H. $1,000
I. $3,000
J. $900
K. $50,000
L. $2,500
M. $2,000
N. $10,000
O. $500

Question 5

The uniform capitalization method must be used by:
I. Manufacturers of tangible personal property.
II. Retailers of personal property with $2 million dollars in average annual gross receipts for the 3
preceding years.

A. Both I and II.
B. I only.
C. II only.
D. Neither I nor II.

Solutions: