Study 300-400 Hours Total for REG CPA (8-12 Weeks)

The REG section of the CPA exam requires 300-400 hours of focused study for most candidates. Plan for 8-12 weeks of consistent preparation, averaging 20-25 hours weekly. Prior tax or business law knowledge may reduce time, while beginners should allocate extra weeks for complex topics like partnerships and property transactions.

Key Factors Affecting REG Study Time

  • Prior Knowledge: Accountants with tax experience may need 250-300 hours; beginners often require 400+ hours.
  • Study Schedule: Full-time candidates (30+ hrs/week) can finish in 6-8 weeks; part-time (10-15 hrs/week) may take 3-4 months.
  • Topic Difficulty: Focus extra time on:
    • Individual/Entity Taxation (30% of exam)
    • Business Law (20%)-especially contracts and agency
    • Property Transactions (15%)-basis calculations
  • Practice Questions: Allocate 50% of time to MCQs and simulations-critical for passing.

Study Time Comparison by Candidate Type

Candidate Profile Total Study Hours Weekly Hours Estimated Duration Focus Areas
Beginner (No Tax/Law Background) 400-500 hours 15-20 hrs 20-26 weeks All topics; extra on tax calculations
Intermediate (Some Tax Experience) 300-350 hours 20-25 hrs 12-16 weeks Business law; property transactions
Advanced (Tax Professional) 200-250 hours 25-30 hrs 6-8 weeks Simulations; weak areas (e.g., ethics)

Weekly Study Breakdown (12-Week Plan)

  1. Weeks 1-4: Foundation
    • Taxation of Individuals (40 hrs)
    • Business Law (30 hrs)
    • 1,000+ MCQs (prioritize AICPA practice questions)
  2. Weeks 5-8: Core Topics
    • Entity Taxation (Partnerships, Corps) (50 hrs)
    • Property Transactions (25 hrs)
    • Simulations (2-3 hrs/day)
  3. Weeks 9-12: Review & Exams
    • Full-length practice exams (3-4 total)
    • Weak-area drills (e.g., basis adjustments)
    • Ethics/Professional Responsibilities (10 hrs)

Tips to Reduce Study Time

  • Active Learning: Use flashcards for tax rates/thresholds (e.g., §179 limits, capital gains brackets).
  • Spaced Repetition: Revisit tough topics (e.g., S corp distributions) every 3-5 days.
  • Exam Simulators: Prioritize timed sections-REG has 76 MCQs + 8 simulations in 4 hours.
  • Avoid Overstudying: Stop adding new material 1 week before the exam; focus on review.

Signs You're Ready to Test

  • Scoring 80%+ consistently on practice MCQs.
  • Completing simulations under time limits (avg. 18-20 mins each).
  • Explaining concepts aloud (e.g., "How is a partner's basis calculated?") without notes.
  • Memorizing key thresholds (e.g., $250K for §199A deduction).