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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

1. Which one of the following will result in an accruable expense for an accrual-basis taxpayer?

A) A repair completed prior to year end but not invoiced.
B) An invoice dated prior to year end but the repair completed after year end.
C) A repair completed prior to year end and paid upon completion.
D) A signed contract for repair work to be done and the work is to be completed at a later date.

2. In evaluating the hierarchy of authority in tax law, which of the following carries the greatest authoritative
value for tax planning of transactions?

A) Internal Revenue Code.
B) Tax court decisions.
C) IRS agents' reports.
D) IRS regulations.

3. Under a $150,000 insurance policy on her deceased father's life, May Green is to receive $12,000 per
year for 15 years. Of the $12,000 received in 1987, the amount subject to income tax is:

A) $2,000
B) $12,000
C) $0
D) $1,000

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.
In 1994, Joan received $3,500 as beneficiary of the death benefit, which was provided by her brother's
employer. Joan's brother did not have a nonforfeitable right to receive the money while living.

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

5. Hall, a divorced person and custodian of her 12-year old child, filed her 1990 federal income tax return as
head of a household. She submitted the following information to the CPA who prepared her 1990 return:
. In 1990, Hall sold an antique that she bought in 1980 to display in her home. Hall paid $800 for the
antique and sold it for $1,400, using the proceeds to pay a court ordered judgment.
The $600 gain that Hall realized on the sale of the antique should be treated as:

A) A nontaxable antiquities transaction.
B) Long-term capital gain.
C) Ordinary income.
D) An involuntary conversion.

Solutions: