USCPA中REG的比重

　　Regulation

　　1. Ethics and professional responsibility 15% - 20%

　　2. Business law 20% - 25%

　　3. Federal tax procedures and accounting issues 8% - 12%

　　4. Federal taxation of property transactions 8% - 12%

　　5. Federal taxation – individuals 12% - 18%

　　6. Federal taxation – entities 22% - 28%

　　Exam Focus: This section focuses on skills and knowledge of federal taxation, ethics, professional and legal responsibilities, and business law

　　Exam Format: 3 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets
 

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