AlmondCoins, I am with you on REG. I studied taxation (Becker chapters 1-4) really hard. But, didn't really look at the other information. Perhaps not the best approach, but I ran out of time and my NTS was set to expire. Nothing like taking the CPA exam in the middle of busy season! I'm wishing for a miracle. Apparently, they've happened to other CPA exam candidates – so maybe we will pass too!