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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

1. A cash basis taxpayer should report gross income:

A) Only for the year in which income is actually received in cash.
B) For the year in which income is either actually or constructively received in cash only.
C) Only for the year in which income is actually received whether in cash or in property.
D) For the year in which income is either actually or constructively received, whether in cash or in
property.

2. 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) A rental loss may be deducted if rental-related expenses exceed rental income.
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) Utilities and maintenance on the property must be divided between personal and rental use.

3. In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and
his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received
$ 9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with
Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's
income. How many exemptions was Smith entitled to claim on his 19X4 tax return?

A) 2
B) 4
C) 3
D) 1

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

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

5. DAC Foundation awarded Kent $75,000 in recognition of lifelong literary achievement. Kent was not
required to render future services as a condition to receive the $75,000. What condition(s) must have
been met for the award to be excluded from Kent's gross income?
I. Kent was selected for the award by DAC without any action on Kent's part.
II. Pursuant to Kent's designation, DAC paid the amount of the award either to a governmental unit or to a
charitable organization.

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

Solutions: