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Turn your REG study material into CPA exam flashcards

Upload your REG outlines, slides, PDFs or photos of textbook pages and get flashcards for tax code sections, business law rules and ethics standards, ready for spaced review.

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Drop files here or browsePDF, DOCX, PPTX, text or photos of your notes · several files with Plus

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Why REG flashcards work well for the CPA exam

REG packs federal tax rules, contract and agency law, and AICPA ethics into one section, so the details blur together quickly. REG CPA exam flashcards help by making you recall a single rule, definition or exception at a time, which is the kind of recall the multiple choice questions depend on.

Upload your own REG outlines, slides or textbook PDFs instead of studying from generic cards
Keep sets focused on one topic, such as property transactions or professional responsibilities
Review missed cards more often with spaced repetition rather than rereading whole chapters
Export to Anki or CSV on the Plus plan if you already study with another flashcard app

Example REG CPA exam flashcards

What is a Section 1231 asset?Depreciable business property or real property used in a trade or business and held more than one year. Net gains are treated as long-term capital gains and net losses as ordinary losses.

What is the general statute of limitations for IRS assessment of tax?Generally three years from the later of the date the return was filed or its due date, with exceptions such as substantial omissions of income.

Under the common law mailbox rule, when is an acceptance effective?When it is dispatched, not when received, unless the offer requires otherwise. This makes the contract formed at the moment the acceptance is sent.

How is a single-member LLC generally treated for federal income tax?As a disregarded entity by default, so its income is reported on Schedule C like a sole proprietorship, unless it elects to be taxed as a corporation.

When may a CPA disclose confidential client information to a third party under AICPA ethics rules?With the client's consent or when a specific exception applies, such as a subpoena or a peer review. Otherwise the information stays confidential.

Generate the full set

Built from your own material

Upload the outlines, slides or PDFs your course uses, and the flashcards follow your sources instead of a generic question bank.

Spaced repetition

Cards you miss come back sooner, and cards you know move further apart, so the tax rules you forget most often get the most review.

Covers the whole REG outline

Federal taxation of individuals and entities, business law and professional responsibilities can all go into one set or be split by topic.

How it works

Upload your notes

Add a PDF, DOCX, PPTX, plain text file or a photo of a page. Photos are read with text recognition.

Generate your flashcards

DeckOwl turns the material into flashcards with a front and a back. Edit any card before you study.

Review on a spaced schedule

Study in the browser on the free plan. Plus adds exports to PDF, DOCX, Anki and CSV for use elsewhere.

Good cards are specific. A card on the statute of limitations for assessment works better than a card that asks you to summarize the whole chapter. Build sets by topic, such as one set for property transactions and another for ethics, so you can review the weak areas without rereading everything.

Pair flashcards with practice questions. Use cards for the rules you need to recall quickly, then test yourself on how those rules apply to a fact pattern. Repeating both over several weeks tends to hold up better than cramming one format.

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Frequently asked questions

How many flashcards should I make for each REG topic?

Start with the key rules, definitions and exceptions in each chapter rather than a fixed number. Split long outlines into several smaller sets, since focused sets are easier to review on a spaced schedule.

Should I study REG tax rules with flashcards or practice questions?

Use flashcards for code sections, definitions and ethics rules you need to recall quickly, then practice questions to apply them to facts. Most candidates benefit from doing both.

Can I export my REG flashcards to Anki?

Yes, the Plus plan includes export to Anki, along with PDF, DOCX and CSV. The free plan lets you study in the browser without exports.

How many free generations do I get?

The free plan includes 3 generations per month and browser study. No credit card is needed to start, and Plus is $39 per year or $7.99 per month.

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Keep exploring the topic

Review the main ideas visually or practice recalling them.