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REG Surgent Supplemental Course

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  1. WELCOME. PLEASE START HERE!

    1. Welcome to Farhat Lectures
  2. 2. How to Use This Course & Resources
  3. 3. Choosing the Right CPA Discipline
  4. 4. CPA Exam Study Tips & Common Questions
  5. 🚀Introduce Yourself
    1 Topic
  6. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  7. 1A - ETHICS & RESPONSIBILITIES IN TAX PRACTICE
    📖Circular 230 Explained
    2 Topics
    |
    2 Quizzes
  8. 📖Tax Return Preparers Penalties
    2 Topics
    |
    1 Quiz
  9. 📖Aiding & Abetting Understatement Of Tax Liability
    2 Topics
    |
    1 Quiz
  10. 🎯Comprehensive Tests Including AICPA Released Questions : Circular 230
    1 Quiz
  11. 1B - LICENSING & DISCIPLINARY SYSTEMS
    📖Licensing & Disciplinary Systems
    2 Topics
    |
    1 Quiz
  12. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    ✅REG CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Surgent
    10 Topics
    |
    2 Quizzes
  13. 1C - FEDERAL TAX PROCEDURES: TAX AUTHORITIES
    📖Tax Law Legislative Authorities
    2 Topics
  14. 📖Tax Law Administrative Authorities
    2 Topics
  15. 📖Tax Law Judicial Authorities
    2 Topics
  16. 📖IRS Audit/Examination Process
    2 Topics
  17. 📖Tax Law Hierarchy
    2 Topics
    |
    2 Quizzes
  18. 📖Penalty For Failure To Pay & Failure To File
    2 Topics
  19. 📖Accuracy Related Penalty
    2 Topics
  20. 📖Failure To Pay Estimated Taxes
    2 Topics
  21. 🎯Comprehensive Tests Including AICPA Released Questions : Federal Tax Procedures & Taxpayer Penalties
    1 Quiz
  22. 1D - LEGAL DUTIES & RESPONSIBILITIES: LEGAL DUTIES & RESPONSIBILITIES
    📖Tax Preparer Legal Liability For Breach Of Contract & Negligence
    2 Topics
  23. 📖Tax Preparer Liability For Constructive Fraud, Gross Negligence, & Fraud
    2 Topics
    |
    1 Quiz
  24. 📖Confidential Communication Between Tax Preparers & Clients
    2 Topics
    |
    1 Quiz
  25. 🎯Comprehensive Tests Including AICPA Released Questions : Tax Preparer Penalties
    2 Quizzes
  26. 2A - AGENCY
    📖Agency 1
    2 Topics
    |
    1 Quiz
  27. 📖Agency Law: Duties & Remedies
    2 Topics
    |
    1 Quiz
  28. 📖Agent Power: Actual
    2 Topics
    |
    1 Quiz
  29. 📖Agent Power: Apparent
    2 Topics
    |
    1 Quiz
  30. 📖Agent Power Ratification
    2 Topics
    |
    1 Quiz
  31. 📖Contractual Obligation
    2 Topics
    |
    1 Quiz
  32. 📖Tort Liability
    2 Topics
    |
    1 Quiz
  33. 2B - CONTRACTS
    📖Contract Formation
    2 Topics
    |
    1 Quiz
  34. 📖Three Elements Of A Contract
    1 Topic
    |
    1 Quiz
  35. 📖Contract Offer
    2 Topics
  36. 📖Contract Acceptance
    2 Topics
    |
    1 Quiz
  37. 📖Fraud & Mistakes
    2 Topics
  38. 📖Illegality, Minor, Intoxication
    2 Topics
  39. 📖Statute Of Frauds
    2 Topics
  40. 📖Impossibilities
    2 Topics
    |
    2 Quizzes
  41. 📖Terms Related To Contract Law
    2 Topics
  42. 📖Remedies
    2 Topics
    |
    1 Quiz
  43. 2B - UCC CONTRACTS
    📖Sales Article Of The Uniform Commercial Code (UCC)
    2 Topics
    |
    1 Quiz
  44. 📖UCC Defenses
    2 Topics
    |
    1 Quiz
  45. 📖Delivery & Risk Of Loss
    2 Topics
    |
    1 Quiz
  46. 📖Sale On Approval
    2 Topics
  47. 📖Types Of Warranties Under UCC
    2 Topics
    |
    1 Quiz
  48. 📖Remedies Under UCC
    2 Topics
    |
    1 Quiz
  49. 2C - DEBTOR-CREDITOR RELATIONSHIPS: SECURE TRANSACTIONS & BANKRUPTCY
    📖Six Types Of Bankruptcies
    2 Topics
  50. 📖Voluntary Chapter 7 & 11
    2 Topics
    |
    1 Quiz
  51. 📖Involuntary Chapter 7 & 11
    2 Topics
    |
    1 Quiz
  52. 📖Chapter 7 Liquidation
    2 Topics
    |
    1 Quiz
  53. 📖Chapter 11 Bankruptcy Reorganization
    2 Topics
    |
    1 Quiz
  54. 📖Chapter 15 Bankruptcy
    2 Topics
  55. 📖Secured Transactions
    2 Topics
    |
    1 Quiz
  56. 📖Attachment & Perfection
    2 Topics
    |
    1 Quiz
  57. 📖Right Of Secured Creditors
    2 Topics
    |
    1 Quiz
  58. 2C - DEBTOR-CREDITOR RELATIONSHIPS: SURETYSHIP
    📖Surety
    2 Topics
    |
    1 Quiz
  59. 📖Surety Defenses
    2 Topics
    |
    1 Quiz
  60. 📖Creditor With No Surety
    2 Topics
  61. 📖Cosureties
    2 Topics
    |
    1 Quiz
  62. 📖Mechanic's Liens
    2 Topics
  63. 📖Fraudulent Conveyance
    2 Topics
  64. 📖FDCPA
    2 Topics
  65. 2D - FEDERAL LAWS & REGULATIONS
    📖FICA Taxes
    4 Topics
    |
    1 Quiz
  66. 📖Self-Employment Tax
    2 Topics
    |
    2 Quizzes
  67. 📖Federal Unemployment Tax Act (FUTA)
    3 Topics
    |
    1 Quiz
  68. 📖Workers' Compensation
    2 Topics
  69. 📖Premium Tax Credit
    2 Topics
  70. 📖Affordable Care Act ACA
    2 Topics
    |
    1 Quiz
  71. 2E - BUSINESS STRUCTURE
    📖Business Structure Overview
    2 Topics
  72. 📖General Partnership & Joint Venture: Formation
    2 Topics
  73. 📖General Partnership & Joint Venture: Rights & Obligations
    2 Topics
  74. 📖General Partnership & Joint Venture: Dissolution & Disassociation
    2 Topics
    |
    1 Quiz
  75. 📖Limited Partnership
    2 Topics
    |
    1 Quiz
  76. 📖Limited Liability Partnership
    2 Topics
    |
    1 Quiz
  77. 📖Introduction To Corporation
    2 Topics
  78. 📖Formation Of Corporation
    2 Topics
    |
    1 Quiz
  79. 📖Financing Of Corporation
    2 Topics
    |
    1 Quiz
  80. 📖Rights & Duties Of Shareholders
    2 Topics
  81. 📖Role Of BOD
    2 Topics
  82. 📖Role Of Officers
    2 Topics
    |
    1 Quiz
  83. 📖Fundamental Changes
    2 Topics
    |
    2 Quizzes
  84. 🎯Comprehensive Tests Related To Business Law Section : This Is A Practice Mode Session
    6 Quizzes
  85. 3A - BASIS OF ASSETS
    📖Introduction To Property Transactions
    2 Topics
  86. 📖Basics Of Property Basis
    2 Topics
    |
    2 Quizzes
  87. 📖Gift Property - Tax Basis
    2 Topics
    |
    2 Quizzes
  88. 📖Basis For Inherited Property
    2 Topics
    |
    2 Quizzes
  89. 📖Capitalizing Versus Expensing
    2 Topics
  90. 📖Personal To Business Use
    2 Topics
  91. 📖Amount Realized
    2 Topics
    |
    2 Quizzes
  92. 📖Recognized Vs. Realized
    2 Topics
    |
    2 Quizzes
  93. 📖Introduction To Capital Assets
    2 Topics
    |
    2 Quizzes
  94. 📖Netting Capital Gains & Losses
    2 Topics
    |
    2 Quizzes
  95. 📖Capital Gains & Losses For Corporation
    3 Topics
    |
    2 Quizzes
  96. 📖Wash Sale Loss
    2 Topics
    |
    2 Quizzes
  97. 📖Disposition Of Personal Use Property
    2 Topics
    |
    1 Quiz
  98. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  99. 3B - COST RECOVERY (DEPRECIATION & AMORTIZATION)
    📖Cost Recovery | Half Year Convention
    2 Topics
  100. 📖Mid Quarter Convention | Depreciation & Cost Recovery
    2 Topics
  101. 📖Mid Month Convention | Depreciation Of Real Property
    2 Topics
    |
    2 Quizzes
  102. 📖Section 179 Deduction
    2 Topics
  103. 📖First Year Bonus Depreciation
    2 Topics
    |
    2 Quizzes
  104. 📖Qualified Production Property OBBBA
    2 Topics
  105. 📖Depreciation Of Listed Property
    2 Topics
    |
    2 Quizzes
  106. 📖Section 197 Amortization Of Intangible Assets
    2 Topics
    |
    2 Quizzes
  107. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  108. 4A - GROSS INCOME (INCLUSIONS & EXCLUSIONS) PART 1
    📖Income Tax Formula
    2 Topics
    |
    2 Quizzes
  109. 📖Overview Of Taxable Gross Income
    2 Topics
    |
    2 Quizzes
  110. 📖Wages W-2 Income
    2 Topics
    |
    2 Quizzes
  111. 📖Alimony Income
    2 Topics
    |
    2 Quizzes
  112. 📖Introduction To Capital Gain/Loss
    2 Topics
  113. 📖Interest Income
    2 Topics
    |
    2 Quizzes
  114. 📖Dividend Income
    2 Topics
    |
    1 Quiz
  115. 📖How Dividend Are Taxed With Example
    2 Topics
  116. 📖Prizes/Award & Cancellation Of Debt
    2 Topics
    |
    2 Quizzes
  117. 📖Social Security
    2 Topics
    |
    2 Quizzes
  118. 📖Pension & Annuities
    2 Topics
    |
    2 Quizzes
  119. 📖IRA Distributions
    2 Topics
    |
    1 Quiz
  120. 📖Taxable Refund
    2 Topics
  121. 📖Gambling & Unemployment Compensation
    2 Topics
  122. 📖Business Income & Loss (Schedule C)
    2 Topics
  123. 📖Uniform Cost Capitalization (UNICAP)
    2 Topics
    |
    1 Quiz
  124. 📖Rental Income & Loss
    3 Topics
    |
    2 Quizzes
  125. 📖Original Issue Discount
    3 Topics
    |
    1 Quiz
  126. 4A - GROSS INCOME (INCLUSIONS & EXCLUSIONS) PART 2
    📖Gifts & Inheritances
    2 Topics
    |
    1 Quiz
  127. 📖Fringe Benefits
    1 Topic
  128. 📖Life Insurance Proceeds
    2 Topics
    |
    2 Quizzes
  129. 📖Scholarship & Fellowships
    2 Topics
    |
    2 Quizzes
  130. 📖Damages | Compensation
    2 Topics
    |
    2 Quizzes
  131. 📖Interest On Municipal Bonds
    2 Topics
  132. 📖Educational Saving Bonds Series EE Bonds
    2 Topics
  133. 📖Tax Benefit Rule
    2 Topics
  134. 📖Income Inclusion/Exclusion
    1 Topic
    |
    1 Quiz
  135. 📖Travel / Transportation Expenses Deduction
    3 Topics
    |
    2 Quizzes
  136. 📖Meals & Entertainment Expense
    2 Topics
  137. 📖Home Office Expense Deduction
    2 Topics
    |
    1 Quiz
  138. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  139. 4B - REPORTING ITEMS FROM PASS-THROUGH ENTITIES
    📖Form 1120-S Schedule K-1 Separately & Nonseparately Stated Items
    1 Topic
  140. 📖Introduction To Qualified Business Income Deduction (OBBBA)
    2 Topics
  141. 📖Qualified Business Income Deduction Wages & PPE Limitations (OBBBA)
    2 Topics
  142. 📖Qualified Business Income Deduction Specified Services Business (OBBBA)
    2 Topics
  143. 4C - ADJUSTMENTS & Deductions To Arrive At Adjusted Gross Income & Taxable Income (Part 1)
    📖Deductions & Losses | For AGI | From AGI
    2 Topics
    |
    2 Quizzes
  144. 📖Disallowed Deductions | Illegal Business | Political Contribution
    2 Topics
  145. 📖Hobby Losses OBBBA
    2 Topics
    |
    1 Quiz
  146. 📖Self Employed Health Insurance Deduction
    2 Topics
    |
    1 Quiz
  147. 📖Retirement Plans
    2 Topics
  148. 📖Deductions For Individual Retirement Account | Roth IRA
    2 Topics
    |
    2 Quizzes
  149. 📖Roth IRA
    2 Topics
  150. 📖Educator Expense Deduction
    2 Topics
  151. 📖Penalty For Early Withdrawal (OBBBA)
    2 Topics
  152. 📖Accountable Plans & Non Accountable Plans
    2 Topics
  153. 📖Health Savings Account | HSA
    2 Topics
    |
    2 Quizzes
  154. 📖Moving Expense Deduction For Active Military Members (OBBBA)
    2 Topics
    |
    1 Quiz
  155. 📖Student Loan Interest Tax Deduction For AGI
    2 Topics
    |
    1 Quiz
  156. 📖Deduction For Half Of Self-Employment Tax
    2 Topics
  157. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  158. 4C - ADJUSTMENTS & DEDUCTIONS TO ARRIVE AT ADJUSTED GROSS INCOME & TAXABLE INCOME (PART 2)
    📖Deductions For Individual Taxpayers
    2 Topics
  159. 📖Itemized Deduction Or Standard Deduction
    2 Topics
    |
    2 Quizzes
  160. 📖Casualty & Theft Losses (OBBBA)
    2 Topics
    |
    1 Quiz
  161. 📖Medical Expense Deduction
    2 Topics
    |
    2 Quizzes
  162. 📖State & Local Deductions SALT Schedule A (OBBBA)
    2 Topics
    |
    2 Quizzes
  163. 📖Interest Deduction On Schedule A (OBBBA)
    2 Topics
    |
    2 Quizzes
  164. 📖Charitable Contribution
    4 Topics
    |
    2 Quizzes
  165. 📖Other Itemized Deductions (OBBBA)
    2 Topics
    |
    1 Quiz
  166. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  167. 4D - LOSS LIMITATIONS FOR INDIVIDUALS
    📖Net Operating Loss NOL
    2 Topics
    |
    2 Quizzes
  168. 📖Excess Business Loss Limitation
    2 Topics
  169. 🎯Comprehensive Tests Including AICPA Released Questions : This Is A Practice Mode Session
    1 Quiz
  170. 4E - FILING STATUS
    📖Filing Requirements - WHo Must File a Return & When?
    2 Topics
  171. 📖Filing Status
    3 Topics
    |
    2 Quizzes
  172. 📖Qualifying Child Vs. Qualifying Relative
    3 Topics
    |
    2 Quizzes
  173. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  174. 4F - COMPUTATION OF TAX & CREDITS
    📖Compute Taxes Using Tables & Schedules
    2 Topics
  175. 📖Introduction To Tax Credits
    2 Topics
    |
    2 Quizzes
  176. 📖Dependent Care Credits
    2 Topics
  177. 📖Adoption Tax Credit
    2 Topics
  178. 📖Education Credits
    2 Topics
  179. 📖Retirement Savings Contribution Credit
    2 Topics
  180. 📖Foreign Tax Credit
    2 Topics
  181. 📖Elderly & DIsabled Tax Credit
    2 Topics
  182. 📖Earned Income Tax Credit (OBBBA)
    2 Topics
  183. 📖Child Tax Credit (OBBBA)
    2 Topics
  184. 📖Work Opportunity & Rehabilitation Expenditure Tax Credit
    2 Topics
  185. 📖Research Credit
    2 Topics
  186. 📖Various business Credits
    2 Topics
  187. 📖Kiddie Tax Computation
    2 Topics
    |
    2 Quizzes
  188. 5A - DIFFERENCES BETWEEN BOOK & TAX
    📖Schedule M 1 Form 1120
    2 Topics
  189. 📖Schedule M 2 Form 1120
    2 Topics
  190. 📖Schedule M 3 Form 1120
    3 Topics
    |
    1 Quiz
  191. 5B - C CORPORATIONS
    📖Introduction To Corporate Taxation
    2 Topics
    1. 🎥+✏️Introduction to Corporate Taxation🟢
    2. 🎙️Introduction to Corporate Taxation
  192. 📖Methods Of Accounting For Tax Purposes
    4 Topics
  193. 📖Excessive Executive Compensation
    2 Topics
  194. 📖Business Gifts Deduction
    1 Topic
    |
    1 Quiz
  195. 📖Corporate Charitable Contribution
    2 Topics
  196. 📖Organizational Expenditures & Startup Cost
    2 Topics
    |
    1 Quiz
  197. 📖Bad Debts Deduction
    2 Topics
    |
    2 Quizzes
  198. 📖Business Interest Expense Limitation
    2 Topics
    |
    1 Quiz
  199. 📖Dividend Received Deduction
    2 Topics
    |
    2 Quizzes
  200. 📖S Corp Vs C Corp Vs LLC Vs Partnership
    2 Topics
  201. 📖NOLs - Corporations
    2 Topics
    |
    1 Quiz
  202. 📖Introduction To Business Credits
    2 Topics
  203. 📖Research & Experimental Expenditures
    2 Topics
  204. 📖Corporate Foreign Tax Credit
    2 Topics
  205. 📖Computing Corporate Income Tax Liability
    2 Topics
    |
    2 Quizzes
  206. 📖Accumulated Earnings Tax | Personal Holding COmpany
    2 Topics
    |
    1 Quiz
  207. 📖Estimated Tax Payments
    2 Topics
    |
    1 Quiz
  208. 📖Nexus
    2 Topics
  209. 📖Allocation Vs Apportionment
    2 Topics
  210. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  211. 5C - S CORPORATIONS
    📖Introduction To S Corporation
    2 Topics
    |
    3 Quizzes
  212. 📖Section 351 Corporate Formation
    1 Topic
    |
    1 Quiz
  213. 📖Separately & Nonseparately Stated Items
    2 Topics
    |
    2 Quizzes
  214. 📖S Corp: Fringe Benefits
    2 Topics
  215. 📖Debt Vs Stock Basis & Losses Limitation
    2 Topics
    |
    2 Quizzes
  216. 📖Distribution From S Corporation
    5 Topics
    |
    2 Quizzes
  217. 📖Accumulated Adjustments Account (AAA) Simulation
    2 Topics
  218. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  219. 5D - PARTNERSHIPS
    📖Introduction To Partnership
    2 Topics
    |
    2 Quizzes
  220. 📖Partnership: Flow Through Entity
    2 Topics
  221. 📖Partner's Basis (Overview)
    3 Topics
    |
    3 Quizzes
  222. 📖Partnership Income Allocation Form 1065 & Schedule K
    2 Topics
    |
    2 Quizzes
  223. 📖Guaranteed Payment In Partnership
    2 Topics
  224. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  225. 5E - LIMITED LIABILITY COMPANIES
    📖Limited Liability Company
    2 Topics
    |
    1 Quiz
  226. 5F - TAX EXEMPT ORGANIZATIONS
    📖Tax Exempt Organizations 501 C
    2 Topics
    |
    1 Quiz
  227. 🎯Comprehensive Test Including AICPA Released Questions
    1 Quiz

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  1. REG Surgent Supplemental Course
  2. 📖Introduction To Corporate Taxation
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📖Introduction To Corporate Taxation

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