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US CPA: Taxation and Regulation (REG) · review course
USCPA-03 · Professional qualifications
CertiFi's review course for the REG core section of the AICPA Uniform CPA Examination. Fifteen lessons follow the five areas of the CPA Exam Blueprints effective 1 January 2026 (ethics, professional responsibilities and federal tax procedures; business law; federal taxation of property transactions, individuals and entities), using the tax law tested from 1 July 2026, including the One Big Beautiful Bill Act and tax year 2026 figures. Each lesson has worked examples and exam tips, backed by a large original multiple-choice practice bank.
Who it's for
Accounting graduates and professionals preparing to sit the US CPA REG section who want structured, exam-focused revision with plenty of practice.
What you'll be able to do
- Apply Circular 230, AICPA tax standards, IRS procedures and penalties, and a CPA's legal duties to clients and third parties
- Apply the business law tested on REG: agency, contracts and UCC sales, suretyship, secured transactions, bankruptcy, federal employment rules and business structures
- Determine the basis of property, cost recovery and the amount and character of gain or loss on property transactions, including non-recognition rules
- Compute an individual's gross income, deductions, loss limitations, tax and credits under the law tested in 2026
- Compute taxable income and owner-level consequences for C corporations, S corporations and partnerships, and explain LLC classification and exempt organisations
Lessons
- 1REG exam format, Circular 230 and ethics in tax practice6 min video
- 2Tax procedures, penalties, licensing and legal duties6 min video
- 3Agency and contract formation5 min video
- 4Contracts: enforceability, performance, remedies and UCC sales5 min video
- 5Debtor-creditor relationships: suretyship, secured transactions and bankruptcy5 min video
- 6Employment taxes, federal regulation and business structures5 min video
- 7Basis of assets and cost recovery5 min video
- 8Taxation of property transactions5 min video
- 9Gross income of individuals5 min video
- 10Adjustments, deductions and taxable income5 min video
- 11Loss limitations, filing status and dependants5 min video
- 12Tax computation, other taxes and credits5 min video
- 13Book-tax differences, C corporations and state taxation5 min video
- 14S corporations5 min video
- 15Partnerships, LLCs and tax-exempt organisations5 min video