Exam Comparison
CPA REG vs SEE Part 1
Comparing the CPA Exam — Regulation (REG) and the IRS Special Enrollment Examination — Part 1: Individuals. Both fall under Finance & Accounting.
CPA REG vs SEE Part 1: At a Glance
| Detail | CPA REG | SEE Part 1 |
|---|---|---|
| Full Name | CPA Exam — Regulation (REG) | IRS Special Enrollment Examination — Part 1: Individuals |
| Governing Body | AICPA / NASBA | IRS / Prometric |
| Number of Questions | 76 | 100 |
| Time Limit | 4 hours | 3.5 hours |
| Passing Score | 75 (scaled) | 105 (scaled out of 130) |
| Exam Fee | $238.15 USD (NASBA; varies by jurisdiction) | $206 |
| Category | Finance & Accounting | Finance & Accounting |
| C3RT App | CPA REG Exam Prep 2026 | SEE Enrolled Agent Prep 2026 |
Content Areas Compared
CPA REG Domains
- Ethics, Professional Responsibilities and Federal Tax Procedures(10–20%)
- Business Law(8–16%)
- Federal Taxation of Property Transactions(12–22%)
- Federal Taxation of Individuals(15–25%)
- Federal Taxation of Entities(28–38%)
SEE Part 1 Domains
- Preliminary Work and Taxpayer Data(16%)
- Income and Assets(21%)
- Deductions and Credits(20%)
- Taxation(14%)
- Advising the Individual Taxpayer(11%)
- Specialized Returns for Individuals(8%)
- Practices and Procedures(10%)
Frequently Asked Questions
What is the difference between CPA REG and SEE Part 1?
The CPA REG (CPA Exam — Regulation (REG)) is administered by AICPA / NASBA and consists of 76 questions. The SEE Part 1 (IRS Special Enrollment Examination — Part 1: Individuals) is administered by IRS / Prometric and consists of 100 questions. Both are Finance & Accounting credentials.
Can I take both the CPA REG and the SEE Part 1?
Yes, the CPA REG and SEE Part 1 are separate credentials with separate eligibility requirements. Each is awarded by a different governing body (AICPA / NASBA and IRS / Prometric respectively). Check the official requirements for each before registering.
Which should I take first, CPA REG or SEE Part 1?
The right sequence depends on your career goals and current credentials. The CPA REG is offered by AICPA / NASBA with a passing score of 75 (scaled), while the SEE Part 1 is offered by IRS / Prometric with a passing score of 105 (scaled out of 130). Review the eligibility requirements for each with the respective governing bodies before deciding.
Does C3RT cover both the CPA REG and the SEE Part 1?
Yes. The CPA REG is covered by CPA REG Exam Prep 2026 and the SEE Part 1 is covered by SEE Enrolled Agent Prep 2026, both available on iOS and Mac.
The CPA Exam — Regulation (REG) (CPA REG) is administered by AICPA / NASBA. The IRS Special Enrollment Examination — Part 1: Individuals (SEE Part 1) is administered by IRS / Prometric. C3RT is not affiliated with either organisation. Certification names and trademarks are the property of their respective owners.
Explore Each Exam
SEE Part 1
IRS Special Enrollment Examination — Part 1: Individuals
IRS / Prometric
Full SEE Part 1 Guide →