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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

Question 1

Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a
dependent child. What is Parker's most advantageous filing status?

A. Head of household.
B. Married filing separately.
C. Qualifying widow(er) with dependent child.
D. Single.

Question 2

Which payment(s) is(are) included in a recipient's gross income?
I. Payment to a graduate assistant for a part-time teaching assignment at a university. Teaching is not a
requirement toward obtaining the degree.
II. A grant to a Ph.D. candidate for his participation in a university-sponsored research project for the
benefit of the university.

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

Question 3

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.
During 1994, the Moores received a $2,500 federal tax refund and a $1,250 state tax refund for 1993
overpayments. In 1993, the Moores were not subject to the alternative minimum tax and were not entitled
to any credit against income tax. The Moores' 1993 adjusted gross income was $80,000 and itemized
deductions were $1,450 in excess of the standard deduction. The state tax deduction for 1993 was
$ 2,000.

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

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

Question 5

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 $1,300 in unemployment compensation benefits. Her employer made a $100
contribution to the unemployment insurance fund on her behalf.

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

Solutions: