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WELCOME. PLEASE START HERE!
1. Welcome to Farhat Lectures -
2. How to Use This Course & Resources
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3. Choosing the Right CPA Discipline
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4. CPA Exam Study Tips & Common Questions
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🚀Introduce Yourself1 Topic
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🚨🚨🚨2026 AICPA Released Questions1 Topic
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SU 1.1: ETHICS, PROFESIONAL RESPONSABILITIES & LIABILITY OF CPAs: TAX PRACTITIONER📖Circular 230 Explained2 Topics2 Quizzes
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SU 1.2; ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: TAX RETURN PREPARERS📖Tax Return Preparers Penalty2 Topics1 Quiz
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SU 1.3: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: LICENSING & DISCIPLINARY SYSTEMS📖Licensing & Disciplinary Systems2 Topics1 Quiz
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📖Aiding & Abetting Understatement Of Tax Liability2 Topics1 Quiz
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🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)✅REG CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Gleim10 Topics2 Quizzes
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SU 1.4: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: LIABILITY TO CLIENTS & THIRD PARTIES UNDER STATE LAW📖Tax Preparer Legal Liability For Breach Of Contract & Negligence2 Topics
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📖Tax Preparer Liability For Constructive Fraud, Gross Negligence & Fraud2 Topics1 Quiz
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SU 1.5: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: PRIVILEGED COMMUNICATION & CONFIDENTIALITY📖Confidential Communication Between Tax Preparers & Clients2 Topics1 Quiz
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🎯AICPA Questions: Professional Responsibilities and Federal Tax Procedures :3 Quizzes
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SU 2.1: FEDERAL TAX AUTHORITY📖Tax Law Legislative Authorities2 Topics
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📖Tax Law Administrative Authorities2 Topics
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📖Tax Law Judicial Authorities2 Topics
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📖IRS Audit/Examination Process2 Topics
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📖Tax Law Hierarchy2 Topics2 Quizzes
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SU 2.2: FILING REQUIREMENTS, DEPENDENTS & FILING STATUS📖Filing Requirements – Who Must File A Tax Return & When?2 Topics
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📖Filing Status3 Topics
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📖Qualifying Child Vs Qualifying Relative3 Topics4 Quizzes
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SU 2.3: INDIVIDUAL TAXATION: PAYMENTS, PENALTIES & REFUNDS📖Penalties For Failure To Pay & Failure To File2 Topics
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📖Accuracy Related Penalty2 Topics
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📖Failure To Pay Estimated Taxes2 Topics
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SU 2.4: INDIVIDUAL TAXATION: ACCOUNTING PERIOD & METHODS📖Cash / Accrual Methods2 Topics
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📖Methods Of Accounting For Tax Purposes5 Topics
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📖Uniform Cost Capitalization (UNICAP)2 Topics1 Quiz
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SU 2.5: TAX-EXEMPT ORGANIZATIONS📖Tax-Exempt Organizations 501 C2 Topics1 Quiz
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🎯Comprehensive Tests Including AICPA : Released Questions3 Quizzes
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SU 3: BUSINESS ORGANIZATIONS📖Business Structure Overview2 Topics
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📖General Partnesrship & Joint Venture: Formation2 Topics
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📖General Partnership & Joint Venture: Rights & Obligations2 Topics
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📖General Partnership & Joint Venture: Dissolution & Disassociation2 Topics1 Quiz
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📖Limited Liability Partnership2 Topics1 Quiz
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📖Limited Partnership2 Topics1 Quiz
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📖Limited Liability Company2 Topics1 Quiz
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📖Introduction To Corporation2 Topics
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📖Formation Of Corporation2 Topics1 Quiz
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📖Financing Of Corporation2 Topics1 Quiz
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📖Rights & Duties Of Shareholders2 Topics
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📖Role Of BOD2 Topics
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📖Role Of Officers2 Topics1 Quiz
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📖Fundemental Changes2 Topics2 Quizzes
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SU 4: CONTRACTS📖Contract Formation2 Topics1 Quiz
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📖Three Elements Of a Contract1 Topic1 Quiz
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📖Contract Offer2 Topics
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📖Contract Acceptance2 Topics1 Quiz
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📖Fraud & Mistakes2 Topics
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📖Illegality, Minor, Intoxication2 Topics
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📖Statute Of Frauds2 Topics1 Quiz
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📖Impossibilities2 Topics1 Quiz
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📖Terms Related To Contract Law2 Topics
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📖Remedies2 Topics1 Quiz
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📖Sales Article Of The Uniform Commercial Code (UCC)2 Topics1 Quiz
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📖UCC Defenses2 Topics1 Quiz
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📖Delivery & Risk Of Loss2 Topics1 Quiz
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📖Sale On Approval2 Topics
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📖Types Of Warranties Under UCC2 Topics1 Quiz
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📖Remedies Under UCC2 Topics1 Quiz
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SU 5: AGENCY & REGULATION📖Agency 12 Topics1 Quiz
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📖Agency Law: Duties & Remedies2 Topics1 Quiz
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📖Agent Power: Actual2 Topics1 Quiz
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📖Agent Power: Apparent2 Topics1 Quiz
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📖Agent Power Ratification2 Topics1 Quiz
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📖Contractual Obligation2 Topics1 Quiz
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📖Tort Liability2 Topics1 Quiz
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📖FICA Taxes4 Topics1 Quiz
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📖Federal Unemployment Tax Act (FUTA)2 Topics1 Quiz
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📖Workers’ Compensation2 Topics
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📖Premium Tax Credit2 Topics
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📖Affordable Care Act ACA2 Topics1 Quiz
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📖Foreign Corruption Practices Act Of 19772 Topics1 Quiz
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SU 6: SECURED TRANSACTIONS & DEBTOR-CREDITOR RELATIONSHIPS📖Secured Transactions2 Topics1 Quiz
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📖Attachment & Perfection2 Topics1 Quiz
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📖Right Of Secured Creditors2 Topics1 Quiz
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📖Surety2 Topics1 Quiz
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📖Surety Defenses2 Topics1 Quiz
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📖Creditor With No Surety2 Topics
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📖Cosureties2 Topics1 Quiz
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📖Mechanic’s Liens2 Topics
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📖Fraudulent Conveyance2 Topics
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📖FDCPA2 Topics
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📖Six Types OF Bankruptcy2 Topics
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📖Voluntary Chapter 7 & 112 Topics1 Quiz
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📖Involuntary Chapter 7 & 112 Topics1 Quiz
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📖Chapter 7 Liquidation2 Topics1 Quiz
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📖Chapter 11 Bankruptcy Reorganization2 Topics1 Quiz
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📖Chapter 15 Bankruptcy2 Topics
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🎯Comprehensive Tests Related To Business Law Section6 Quizzes
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SU 7.1: PROPERTY TRANSACTIONS: BASIS & COST RECOVERY: BASIS📖Introduction To Property Transactions2 Topics
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📖Basics Of Property Basis2 Topics2 Quizzes
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📖Amount Realized2 Topics2 Quizzes
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📖Gift property – Tax Basis2 Topics2 Quizzes
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📖Basis For Inherited Property2 Topics2 Quizzes
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📖Personal To Business Use2 Topics
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📖Recognized Vs. Realized2 Topics2 Quizzes
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📖Introduction To Capital Assets2 Topics2 Quizzes
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📖Netting Capital Gains & Losses2 Topics2 Quizzes
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📖Capitalizing Versus Expensing2 Topics
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📖Wash Sale Loss2 Topics2 Quizzes
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📖Disposition Of Personal Use Property2 Topics1 Quiz
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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SU 7.2: PROPERTY TRANSACTIONS: BASIS & COST RECOVERY: DEPRECIATION & AMORTIZATION📖MACRS IRS Vs GAAP Depreciation1 Topic
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📖Cost Recovery / Half Year Convention2 Topics
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📖Mid Quarter Convention / Depreciation & Cost Recovery2 Topics
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📖Mid Month Convention / Depreciation Of Real Property2 Topics2 Quizzes
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📖Section 179 Deduction2 Topics
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📖First Year Bonus Depreciation2 Topics2 Quizzes
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📖Qualified Production Property OBBBA2 Topics
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📖Depreciation Of Listed Property2 Topics2 Quizzes
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📖Section 197 Amortization Of Intangible Assets2 Topics2 Quizzes
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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SU 8.1: GROSS INCOME & EXCLUSIONS: GROSS INCOME📖Overview Of Taxable Gross Income2 Topics2 Quizzes
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📖Wages W-2 Income2 Topics2 Quizzes
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📖Alimony Income2 Topics2 Quizzes
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📖Introduction To Capital Gain/Loss2 Topics
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📖Interest Income2 Topics
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📖Dividend Income2 Topics1 Quiz
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📖How Dividend Are Taxed Explained With Example2 Topics
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📖Taxable Refund2 Topics
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📖Prizes/Award & Cancellation Of Debt2 Topics2 Quizzes
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📖IRA Distributions2 Topics1 Quiz
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📖Pension & Annuities2 Topics2 Quizzes
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📖Social Security2 Topics2 Quizzes
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📖Gambling & Unemployment Compensation2 Topics1 Quiz
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SU 8.2: GROSS INCOME & EXCLUSIONS: EXCLUSIONS📖Gifts & Inheritances2 Topics1 Quiz
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📖Fringe Benefits1 Topic
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📖Life Insurance Proceeds2 Topics2 Quizzes
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📖Scholarship & Fellowships2 Topics2 Quizzes
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📖Interest On Municipal Bonds2 Topics2 Quizzes
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📖Educational Saving Bonds Series EE Bonds2 Topics
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📖Original Issue Discount2 Topics
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📖Damages / Compensation2 Topics2 Quizzes
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📖Tax Benefit Rule3 Topics
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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SU 9: GENERAL BUSINESS EARNINGS & EMPLOYMENT TAXES: BUSINESS INCOME & EXPENSES📖Travel / Transportation Expenses Deduction3 Topics2 Quizzes
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📖Home Office Expense Deduction2 Topics
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📖Business Income & Loss (Schedule C)2 Topics1 Quiz
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📖Rental Income & Loss2 Topics2 Quizzes
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📖Meals & Entertainment Expense2 Topics
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SU 10.1: ADJUSTMENTS & DEDUCTIONS FROM AGI ABOVE-THE-LINE DEDUCTIONS📖Deductions For Individual Taxpayers2 Topics
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📖Disallowed Deductions / Illegal Business / Political Contribution2 Topics
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📖Educator Expense Deduction2 Topics
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📖Deduction For Half Of Self-Employment Tax2 Topics
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📖Self Employed Health Insurance Deduction2 Topics1 Quiz
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📖Retirement Plans2 Topics
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📖Deduction For Individual Retirement Account / Roth IRA2 Topics
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📖Roth IRA2 Topics2 Quizzes
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📖Accountable Plans & Non Accountable Plans2 Topics
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📖Penalty For Early Withdrawal (OBBBA)2 Topics
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📖Health Savings Account – HSA2 Topics3 Quizzes
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📖Student Loan Interest Deduction For AGI3 Topics2 Quizzes
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📖Moving Expense Deduction For Active Military Members (OBBBA)2 Topics2 Quizzes
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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SU 10.2: ADJUSTMENTS & DEDUCTIONS FROM AGI: STANDARD & ITEMIZED DEDUCTIONS📖Itemized Deduction Or Standard Deduction2 Topics2 Quizzes
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📖Deductions & Losses / For AGI / From AGI2 Topics
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📖Medical Expense Deduction / Education2 Topics2 Quizzes
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📖State & Local Deductions SALT Schedule A (OBBBA)2 Topics2 Quizzes
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📖Interest Deduction On Schedule A (OBBBA)2 Topics2 Quizzes
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📖Charitable Contributions4 Topics2 Quizzes
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📖Other Itemized Deductions (OBBBA)2 Topics1 Quiz
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SU 10.3: ADJUSTMENTS & DEDUCTIONS FROM AGI: QUALIFIED BUSINESS INCOME DEDUCTION (QBID)📖Introduction To Qualified Business Income Deduction (OBBBA)2 Topics
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📖Qualified Business Income Deduction Wages & PPE Limitations (OBBBA)2 Topics
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📖Qualified Business Income Deduction Specified Services Business (OBBBA)2 Topics
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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SU 11.1: FEDERAL TAXATION OF INDIVIDUALS: LOSSES & LIMITATIONS📖Casualty & Theft Losses (OBBBA)2 Topics1 Quiz
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📖Hobby Losses OBBBA2 Topics1 Quiz
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📖Net Operating Loss NOL2 Topics2 Quizzes
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SU 11.2: FEDERAL TAXATION OF INDIVIDUALS: COMPUTATION OF A TAX LIABILITY📖Income Tax Formula2 Topics2 Quizzes
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📖Self-Employment Tax2 Topics2 Quizzes
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📖Compute Taxes Using Tables & Schedules2 Topics
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📖Introduction To Tax Credits2 Topics
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📖Dependent Care Credits2 Topics
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📖Elderly & Disabled Tax Credit2 Topics
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📖Education Credits2 Topics
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📖Adoption Tax Credit2 Topics
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📖Retirement Savings Contribution Credit2 Topics
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📖Foreign Tax Credit2 Topics
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📖Work Opportunity & Rehabilitation Expenditure Tax Credit2 Topics
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📖Research Credit2 Topics
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📖Child Tax Credit (OBBBA)2 Topics
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📖Earned Income Tax Credit (OBBBA)2 Topics
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📖Residential & Vehicles Credits
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📖Various Business Credits2 Topics2 Quizzes
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📖Kiddie Tax Computation2 Topics2 Quizzes
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SU 12.1: GROSS INCOME OF A C CORPORATION📖Introduction To Corporate Taxation2 Topics
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📖S Corp Versus C Corp Versus LLC Versus Partnership2 Topics
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SU 12.2: C CORPORATIONS: DEDUCTIONS OF A CORPORATION📖Organizational Expenditures & Startup Cost2 Topics1 Quiz
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📖Excessive Executive Compensation2 Topics
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📖Business Gifts Deduction1 Topic1 Quiz
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📖Bad Debts Deduction2 Topics2 Quizzes
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📖Business Interest Expense Limitation2 Topics1 Quiz
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📖Corporate Charitable Contribution2 Topics
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📖Dividend Received Deduction2 Topics2 Quizzes
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📖Research & Experimental Expenditures2 Topics
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SU 12.3: C CORPORATIONS: LOSSES OF A CORPORATION📖NOLs – Corporations2 Topics1 Quiz
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📖Capital Gains & Losses For Corporation3 Topics2 Quizzes
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SU 12.4 / 5: REGULAR INCOME TAX & FOREIGN TAX CREDITS / ESTIMATED TAX📖Computing Corporate Income Tax Liability2 Topics
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📖Introduction To Business Credits2 Topics2 Quizzes
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📖Corporate Foreign Tax Credit2 Topics
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📖Estimated Tax Payments2 Topics1 Quiz
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SU 12.6 / 7: ACCUMULATED EARNINGS TAX (AET) / PESRONAL HOLDING INCOME TAX📖Accumulated Earnings Tax / Personal Holding Company2 Topics1 Quiz
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SU 12.8: STATE & LOCAL TAX ISSUES📖Nexus2 Topics
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📖Allocation Versus Apportionment2 Topics
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🎯Comprehensive Tests Including AICPA Released Questions2 Quizzes
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SU 13.1: S CORPORATIONS: ELIGIBILITY & ELECTION📖Introduction To S Corporation2 Topics4 Quizzes
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13.2: S CORPORATIONS: OPERATIONS📖Seperately & Nonseperately Stated Items2 Topics2 Quizzes
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📖S Corp: Fringe Benefits2 Topics
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📖Debt Vs Stock Basis & Losses Limitations2 Topics2 Quizzes
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📖Distribution From S Corporation5 Topics2 Quizzes
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📖Accumulated Adjustments Account (AAA) Simuation2 Topics
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📖PAL & At-Risk Limitation2 Topics
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📖Excess Business Loss Limitation2 Topics
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🎯Comprehensive Tests Including AICPA Released Questions2 Quizzes
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SU 13.3: BASIS OF A PATNER'S INTEREST📖Introduction To Partnership2 Topics
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📖Partnership: Flow Through Entity2 Topics2 Quizzes
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📖Partnership Formation1 Topic2 Quizzes
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📖Partner’s Basis (Overview)3 Topics2 Quizzes
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SU 13.4: PATNER'S TAXABLE INCOME📖Partnership Income Allocation Form 1065 & Schedule K2 Topics
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📖Guaranteed Payment In Partnership2 Topics2 Quizzes
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🎯Comprehensive Tests Including AICPA Released Questions2 Quizzes
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SU 13.5: RECONCILING BOOK & TAXABLE INCOME📖Schedule M 1 Form 11202 Topics
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📖Schedule M 2 Form 11202 Topics
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📖Schedule M 3 Form 11203 Topics1 Quiz
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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