CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION Effective Date: January 1, 2015 Regulation (REG) Area Weights Ⅰ Ethics, Professional, and Legal Responsibilities 15~19% Ⅱ Business Law 17~21% Ⅲ Federal Tax Process, Procedures, Accounting, and Planning 11~15% Ⅳ Federal Taxation of Property Transactions 12~16% Ⅴ Federal Taxation of Individuals 13~19% Ⅵ Federal Taxation of Entities 1..