CPA REG · 28–38%
Federal Taxation of Entities
Federal Taxation of Entities is 28–38% of the CPA Exam — Regulation (REG) (CPA REG), administered by AICPA / NASBA. It falls under the Finance & Accounting category.
Domain Details
| Detail | Information |
|---|---|
| Domain | Federal Taxation of Entities |
| Exam | CPA Exam — Regulation (REG) (CPA REG) |
| Domain Weight | 28–38% |
| Practice Questions | 3,548 |
| Governing Body | AICPA / NASBA |
| Available in App | CPA REG Exam Prep 2026 |
| Official Source | AICPA / NASBA official website ↗ |
CPA REG Federal Taxation of Entities: FAQ
How much of the CPA REG covers Federal Taxation of Entities?
Federal Taxation of Entities accounts for 28–38% of the CPA REG, which has 76 questions total. AICPA / NASBA publishes the official exam content outline with the most current weighting. The C3RT app covers all 5 CPA REG content areas, including 3,548 practice questions specifically tagged to Federal Taxation of Entities.
What is the CPA REG exam format and how does Federal Taxation of Entities fit in?
The CPA REG has 5 content areas across 76 questions in 4 hours, with a passing score of 75 (scaled). Federal Taxation of Entities is content area 5 of 5 and carries 28–38% of the total exam weight. The other content areas are Ethics, Professional Responsibilities and Federal Tax Procedures, Business Law, Federal Taxation of Property Transactions, Federal Taxation of Individuals.
How do I study for the Federal Taxation of Entities section of the CPA REG?
Targeted practice by content area is the most effective approach. The C3RT CPA REG Exam Prep 2026 app for iOS and Mac tags every practice question by content area, so you can isolate Federal Taxation of Entities questions, track your accuracy, and focus study time on your weak spots. Combine focused practice sets with full-length timed mock exams as your test date approaches.
How many questions are on the CPA REG and what is the passing score?
The CPA REG consists of 76 questions in 4 hours, with a passing score of 75 (scaled). It is administered by AICPA / NASBA and the exam fee is $238.15 USD (NASBA; varies by jurisdiction). The C3RT app includes full-length practice exams that mirror the real format across all 5 content areas.
Where can I find official AICPA / NASBA resources for Federal Taxation of Entities?
The official source for CPA REG content outlines and study resources is the AICPA / NASBA website. The exam blueprint, which details all content areas including Federal Taxation of Entities, is published there. C3RT is not affiliated with AICPA / NASBA. It is a third-party practice platform that supplements official materials with 76+ practice questions, flashcards, and study tools across all 5 content areas.
Federal Taxation of Entities is a content area on the CPA Exam — Regulation (REG) (CPA REG), a Finance & Accounting exam administered by AICPA / NASBA. C3RT is not affiliated with AICPA / NASBA. Certification names and trademarks are the property of their respective organisations. Official exam information is available at the AICPA / NASBA website.