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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