The REG core of the CPA exam — federal taxation concepts and business law. Individual tax (filing status, gross income and exclusions, credits vs deductions, capital gains and basis), property transactions (realized vs recognized, depreciation recapture), entity taxation (C corp vs S corp vs partnership — formation, flow-through, distributions), tax procedure and preparer responsibilities, and business law (contracts, agency, secured transactions, business structures and liability). Questions teach MECHANICS — how a rule works, what sequences first — and never current-year dollar limits, which drift; explanations name the principle, the trap, and a rule. Original items from the public AICPA blueprints — never real exam questions. Educational only — how tax rules work, never tax advice. Independent practice; no pass guarantee.
• Meets you at your level — never too easy, never too hard.
• Adapts every question to how you’re doing.
• Tracks your level over time. Skill practice, not a test.
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