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Take two copies of the category of rings, identify their terminal zero rings, and adjoin a strict initial object $\perp$. Same-copy finite categorical limits are ordinary ring limits; products of nonzero objects in different copies are $\perp$. Ring surjections and $1_{\perp }$ are precisely the strong epimorphisms. They are stable under pullback along monomorphisms, so image factorizations exist and Frobenius reciprocity for subobjects holds. But pulling $\mathbb{Z}$ in one copy $\to 0$ back along $\mathbb{Z}[x]$ in the other copy $\to 0$ gives $\perp \to \mathbb{Z}[x]$. This is not epic: evaluations $x\mapsto 0,1$ agree after precomposing with it. Thus the category is not regular, since strong epimorphisms would then be regular and pullback-stable.