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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

1. Starr, a self-employed individual, purchased a piece of equipment for use in Starr's business. The costs
associated with the acquisition of the equipment were:

What is the depreciable basis of the equipment?

A) $55,000
B) $59,125
C) $59,425
D) $58,400

2. 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 signed contract for repair work to be done and the work is to be completed at a later date.
D) A repair completed prior to year end and paid upon completion.

3. Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams
used the second residence for 50 days and rented the residence for 200 days. Which of the following
statements is correct?

A) Utilities and maintenance on the property must be divided between personal and rental use.
B) All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss.
C) Depreciation may not be deducted on the property under any circumstances.
D) A rental loss may be deducted if rental-related expenses exceed rental income.

4. For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:

A) Date of delivery of stock certificate.
B) Trade date.
C) Date of receipt of cash proceeds.
D) Settlement date.

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.
The Moores received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash
or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was
$ 500.

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

Solutions: