The Regulation (REG) section is a crucial element of the US CPA course (the Exam) and tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to – U.S. federal taxation – U.S. ethics and professional responsibilities related to tax practice – U.S. business law The majority of the REG syllabus is devoted to taxation among these topics. The section is designed to provide tax information to CPA professionals and students (personal, corporate, or partnership).
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