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The AICPA is  an awesome way to learn more about the Regulation and The CPA Exam, Check out the link below to see some of the requirements and structures 

Project Year 2020+
87%
Projected 2019
79%
Year 2018
62%

The Regulation (REG) section ) tests the knowledge of These skills

U.S. federal taxation

U.S. ethics and professional responsibilities related to tax practice

U.S. business law

Source: Aicpa.org. (2020). [online] Available at: https://www.aicpa.org/content/dam/aicpa/becomeacpa/cpaexam/examinationcontent/downloadabledocuments/cpa-exam-blueprint-reg-section-july-2019.pdf [Accessed 14 Feb. 2020].

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