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For more info read reference:

REG Section Blueprint (effective July 1, 2019) CPA Exam Study Materials - aicpa

Who should take the CPA Regulation Exam

The Regulation (REG) section of the CPA Exam tests a CPA candidate's knowledge and skill level on federal taxation, business law, business ethics and professional and legal responsibilities. In order to take an CPA Exam, anyone who is interested in making their career in business management then they can go ahead and appear to all the 4 segments of this exam.

All the candidates appearing exam must have security number.

CPA exam is excellent opportunity for all below professionals to validate their skills in accountancy. As this exam is administered by the AICPA, which is the world's largest accounting body.

  • MBA (Finance)
  • LLB
  • M.com and Commerce Graduates who aspire for an International Certification.
  • ICWA
  • CS
  • Chartered Accountant

Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx

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Exam fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.

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AICPA CPA-Regulation Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Business Law20–30%- Agency
- Contracts
- Commercial transactions (UCC)
- Business structure and regulation
Topic 2: Federal Taxation of Entities15–25%- Estate and trust taxation basics
- Partnerships
- C corporations taxation
- S corporations
Topic 3: Ethics, Professional Responsibilities and Federal Tax Procedures15–25%- Ethical and professional responsibilities
- Federal tax procedures
Topic 4: Federal Taxation of Individuals15–25%- Gross income inclusions and exclusions
- Individual tax computations
- Deductions and credits
Topic 5: Federal Taxation of Property Transactions5–15%- Property disposition and recognition of gain/loss
- Basis calculations

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