CPA REG with Musa Shaikh

REG – Taxation and Regulation is one of the three compulsory Core sections of the Uniform CPA Examination.

Yes. Every candidate must pass:

• REG
• FAR
• AUD

plus one Discipline:

• BAR
• ISC
• or TCP.

The current REG Blueprint contains five main areas:

• Ethics, Professional Responsibilities and Federal Tax Procedures – 10% to 20%
• Business Law – 15% to 25%
• Federal Taxation of Property Transactions – 5% to 15%
• Federal Taxation of Individuals – 22% to 32%
• Federal Taxation of Entities – 23% to 33%

The examination is four hours.

Candidates complete:

• 72 Multiple-Choice Questions
• 8 Task-Based Simulations

REG contains:

• Testlet 1 – 36 MCQs
• Testlet 2 – 36 MCQs

followed by three TBS testlets.

There are 8 TBSs.

The minimum passing score is 75.

No. CPA Exam results are scaled scores and 75 does not mean exactly 75% correct.

Yes. U.S. federal taxation is the major focus of REG.

Yes. Federal taxation of individuals represents approximately 22% to 32% of REG.

Yes. Federal taxation of entities represents approximately 23% to 33% of the examination.

Yes. C corporation taxation forms part of REG.

Yes. Partnership taxation and partner basis are important REG topics.

Yes. S corporation taxation is included within entity taxation.

Yes. Business Law represents approximately 15% to 25% of REG.

Yes. Professional ethics, tax practitioner responsibilities and federal tax procedures are included.

Yes. Candidates study basis, gains and losses, cost recovery and other property transaction considerations.

No. The current Blueprint allocates substantial examination weight to Application and Analysis.

Candidates must calculate, analyse and review tax information rather than simply recall tax rules.

REG TBSs require candidates to apply tax and regulation knowledge to practical scenarios using tax forms, supporting documents, business information and calculations.

REG is a compulsory Core section covering foundational and routine U.S. taxation and regulation.

TCP – Tax Compliance and Planning is an optional Discipline containing more advanced tax compliance and tax planning topics.

Candidates with strong REG performance or a tax background may find TCP a particularly logical Discipline choice.

Yes. ACCA members may prepare for REG, although U.S. taxation is significantly different from taxation covered in many international qualifications.

Yes, provided they satisfy the CPA Exam eligibility requirements of an appropriate U.S. jurisdiction.

Eligible candidates may currently take the CPA Exam in the United Arab Emirates, subject to jurisdiction and Prometric availability.

Yes. Saudi Arabia is currently among the international CPA Exam testing markets.

International CPA testing is currently available in England and Scotland, subject to applicable eligibility requirements.

The preparation includes:

• Complete REG syllabus
• Instructor-led lectures
• U.S. federal taxation
• Business law
• Professional ethics
• Individual taxation
• Entity taxation
• Property transactions
• Tax calculations
• MCQ practice
• Task-Based Simulations
• Revision
• Mock examinations
• Performance feedback

No. Berkeley provides preparation for the REG examination and an applicable course completion certificate.

Candidates must pass all required CPA Exam sections and satisfy the licensing requirements of their selected U.S. jurisdiction to become licensed CPAs.

The Berkeley programme is taught by Musa Shaikh, specialising in finance, accounting, audit and professional examination preparation.

Yes. Candidates in Dubai, Abu Dhabi and throughout the United Arab Emirates can access the programme.

Yes. Candidates in Riyadh, Jeddah and throughout Saudi Arabia can access the programme.

Yes. Candidates throughout the United States of America can access the programme.

Yes. Candidates throughout the United Kingdom and Europe can access live online preparation.

The programme includes 15 lectures, 2 practice sessions and 3 mock examinations.

The examination covers Ethics and Professional Responsibilities, Federal Tax Procedures, Business Law, Property Transactions, Individual Taxation and Entity Taxation.

The examination contains 72 Multiple-Choice Questions and 8 Task-Based Simulations. 

Candidates receive 4 hours of examination time. 

Multiple-Choice Questions contribute 50% and Task-Based Simulations contribute 50% of the examination score. 

Candidates must achieve a score of 75 or higher. 

Yes. REG is one of the three compulsory Core sections, together with Auditing and Attestation and Financial Accounting and Reporting. 

Yes. As a Core CPA section, REG operates under continuous testing, subject to eligibility and Prometric availability. 

Yes. NASBA currently lists both the United Arab Emirates and Saudi Arabia among its international CPA examination locations, subject to candidate eligibility through a participating United States jurisdiction. 

No. Berkeley provides examination preparation and a course completion certificate. The official Certified Public Accountant licence is granted by the applicable United States Board of Accountancy after all requirements are satisfied.