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REG Gleim 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. SU 1.1: ETHICS, PROFESIONAL RESPONSABILITIES & LIABILITY OF CPAs: TAX PRACTITIONER
    đź“–Circular 230 Explained
    2 Topics
    |
    2 Quizzes
  8. SU 1.2; ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: TAX RETURN PREPARERS
    đź“–Tax Return Preparers Penalty
    2 Topics
    |
    1 Quiz
  9. SU 1.3: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: LICENSING & DISCIPLINARY SYSTEMS
    đź“–Licensing & Disciplinary Systems
    2 Topics
    |
    1 Quiz
  10. đź“–Aiding & Abetting Understatement Of Tax Liability
    2 Topics
    |
    1 Quiz
  11. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
     ✅REG CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Gleim
    10 Topics
    |
    2 Quizzes
  12. SU 1.4: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: LIABILITY TO CLIENTS & THIRD PARTIES UNDER STATE LAW
    đź“–Tax Preparer Legal Liability For Breach Of Contract & Negligence
    2 Topics
  13. đź“–Tax Preparer Liability For Constructive Fraud, Gross Negligence & Fraud
    2 Topics
    |
    1 Quiz
  14. SU 1.5: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: PRIVILEGED COMMUNICATION & CONFIDENTIALITY
    đź“–Confidential Communication Between Tax Preparers & Clients
    2 Topics
    |
    1 Quiz
  15. 🎯AICPA Questions: Professional Responsibilities and Federal Tax Procedures :
    3 Quizzes
  16. SU 2.1: FEDERAL TAX AUTHORITY
    đź“–Tax Law Legislative Authorities
    2 Topics
  17. đź“–Tax Law Administrative Authorities
    2 Topics
  18. đź“–Tax Law Judicial Authorities
    2 Topics
  19. đź“–IRS Audit/Examination Process
    2 Topics
  20. đź“–Tax Law Hierarchy
    2 Topics
    |
    2 Quizzes
  21. SU 2.2: FILING REQUIREMENTS, DEPENDENTS & FILING STATUS
    đź“–Filing Requirements - Who Must File A Tax Return & When?
    2 Topics
  22. đź“–Filing Status
    3 Topics
  23. đź“–Qualifying Child Vs Qualifying Relative
    3 Topics
    |
    4 Quizzes
  24. SU 2.3: INDIVIDUAL TAXATION: PAYMENTS, PENALTIES & REFUNDS
    đź“–Penalties For Failure To Pay & Failure To File
    2 Topics
  25. đź“–Accuracy Related Penalty
    2 Topics
  26. đź“–Failure To Pay Estimated Taxes
    2 Topics
  27. SU 2.4: INDIVIDUAL TAXATION: ACCOUNTING PERIOD & METHODS
    đź“–Cash / Accrual Methods
    2 Topics
  28. đź“–Methods Of Accounting For Tax Purposes
    5 Topics
  29. đź“–Uniform Cost Capitalization (UNICAP)
    2 Topics
    |
    1 Quiz
  30. SU 2.5: TAX-EXEMPT ORGANIZATIONS
    đź“–Tax-Exempt Organizations 501 C
    2 Topics
    |
    1 Quiz
  31. 🎯Comprehensive Tests Including AICPA : Released Questions
    3 Quizzes
  32. SU 3: BUSINESS ORGANIZATIONS
    đź“–Business Structure Overview
    2 Topics
  33. đź“–General Partnesrship & Joint Venture: Formation
    2 Topics
  34. đź“–General Partnership & Joint Venture: Rights & Obligations
    2 Topics
  35. đź“–General Partnership & Joint Venture: Dissolution & Disassociation
    2 Topics
    |
    1 Quiz
  36. đź“–Limited Liability Partnership
    2 Topics
    |
    1 Quiz
  37. đź“–Limited Partnership
    2 Topics
    |
    1 Quiz
  38. đź“–Limited Liability Company
    2 Topics
    |
    1 Quiz
  39. đź“–Introduction To Corporation
    2 Topics
  40. đź“–Formation Of Corporation
    2 Topics
    |
    1 Quiz
  41. đź“–Financing Of Corporation
    2 Topics
    |
    1 Quiz
  42. đź“–Rights & Duties Of Shareholders
    2 Topics
  43. đź“–Role Of BOD
    2 Topics
  44. đź“–Role Of Officers
    2 Topics
    |
    1 Quiz
  45. đź“–Fundemental Changes
    2 Topics
    |
    2 Quizzes
  46. SU 4: CONTRACTS
    đź“–Contract Formation
    2 Topics
    |
    1 Quiz
  47. đź“–Three Elements Of a Contract
    1 Topic
    |
    1 Quiz
  48. đź“–Contract Offer
    2 Topics
  49. đź“–Contract Acceptance
    2 Topics
    |
    1 Quiz
  50. đź“–Fraud & Mistakes
    2 Topics
  51. đź“–Illegality, Minor, Intoxication
    2 Topics
  52. đź“–Statute Of Frauds
    2 Topics
    |
    1 Quiz
  53. đź“–Impossibilities
    2 Topics
    |
    1 Quiz
  54. đź“–Terms Related To Contract Law
    2 Topics
  55. đź“–Remedies
    2 Topics
    |
    1 Quiz
  56. đź“–Sales Article Of The Uniform Commercial Code (UCC)
    2 Topics
    |
    1 Quiz
  57. đź“–UCC Defenses
    2 Topics
    |
    1 Quiz
  58. đź“–Delivery & Risk Of Loss
    2 Topics
    |
    1 Quiz
  59. đź“–Sale On Approval
    2 Topics
  60. đź“–Types Of Warranties Under UCC
    2 Topics
    |
    1 Quiz
  61. đź“–Remedies Under UCC
    2 Topics
    |
    1 Quiz
  62. SU 5: AGENCY & REGULATION
    đź“–Agency 1
    2 Topics
    |
    1 Quiz
  63. đź“–Agency Law: Duties & Remedies
    2 Topics
    |
    1 Quiz
  64. đź“–Agent Power: Actual
    2 Topics
    |
    1 Quiz
  65. đź“–Agent Power: Apparent
    2 Topics
    |
    1 Quiz
  66. đź“–Agent Power Ratification
    2 Topics
    |
    1 Quiz
  67. đź“–Contractual Obligation
    2 Topics
    |
    1 Quiz
  68. đź“–Tort Liability
    2 Topics
    |
    1 Quiz
  69. đź“–FICA Taxes
    4 Topics
    |
    1 Quiz
  70. đź“–Federal Unemployment Tax Act (FUTA)
    2 Topics
    |
    1 Quiz
  71. đź“–Workers' Compensation
    2 Topics
  72. đź“–Premium Tax Credit
    2 Topics
  73. đź“–Affordable Care Act ACA
    2 Topics
    |
    1 Quiz
  74. đź“–Foreign Corruption Practices Act Of 1977
    2 Topics
    |
    1 Quiz
  75. SU 6: SECURED TRANSACTIONS & DEBTOR-CREDITOR RELATIONSHIPS
    đź“–Secured Transactions
    2 Topics
    |
    1 Quiz
  76. đź“–Attachment & Perfection
    2 Topics
    |
    1 Quiz
  77. đź“–Right Of Secured Creditors
    2 Topics
    |
    1 Quiz
  78. đź“–Surety
    2 Topics
    |
    1 Quiz
  79. đź“–Surety Defenses
    2 Topics
    |
    1 Quiz
  80. đź“–Creditor With No Surety
    2 Topics
  81. đź“–Cosureties
    2 Topics
    |
    1 Quiz
  82. đź“–Mechanic's Liens
    2 Topics
  83. đź“–Fraudulent Conveyance
    2 Topics
  84. đź“–FDCPA
    2 Topics
  85. đź“–Six Types OF Bankruptcy
    2 Topics
  86. đź“–Voluntary Chapter 7 & 11
    2 Topics
    |
    1 Quiz
  87. đź“–Involuntary Chapter 7 & 11
    2 Topics
    |
    1 Quiz
  88. đź“–Chapter 7 Liquidation
    2 Topics
    |
    1 Quiz
  89. đź“–Chapter 11 Bankruptcy Reorganization
    2 Topics
    |
    1 Quiz
  90. đź“–Chapter 15 Bankruptcy
    2 Topics
  91. 🎯Comprehensive Tests Related To Business Law Section
    6 Quizzes
  92. SU 7.1: PROPERTY TRANSACTIONS: BASIS & COST RECOVERY: BASIS
    đź“–Introduction To Property Transactions
    2 Topics
  93. đź“–Basics Of Property Basis
    2 Topics
    |
    2 Quizzes
  94. đź“–Amount Realized
    2 Topics
    |
    2 Quizzes
  95. đź“–Gift property - Tax Basis
    2 Topics
    |
    2 Quizzes
  96. đź“–Basis For Inherited Property
    2 Topics
    |
    2 Quizzes
  97. đź“–Personal To Business Use
    2 Topics
  98. đź“–Recognized Vs. Realized
    2 Topics
    |
    2 Quizzes
  99. đź“–Introduction To Capital Assets
    2 Topics
    |
    2 Quizzes
  100. đź“–Netting Capital Gains & Losses
    2 Topics
    |
    2 Quizzes
  101. đź“–Capitalizing Versus Expensing
    2 Topics
  102. đź“–Wash Sale Loss
    2 Topics
    |
    2 Quizzes
  103. đź“–Disposition Of Personal Use Property
    2 Topics
    |
    1 Quiz
  104. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  105. SU 7.2: PROPERTY TRANSACTIONS: BASIS & COST RECOVERY: DEPRECIATION & AMORTIZATION
    đź“–MACRS IRS Vs GAAP Depreciation
    1 Topic
  106. đź“–Cost Recovery / Half Year Convention
    2 Topics
  107. đź“–Mid Quarter Convention / Depreciation & Cost Recovery
    2 Topics
  108. đź“–Mid Month Convention / Depreciation Of Real Property
    2 Topics
    |
    2 Quizzes
  109. đź“–Section 179 Deduction
    2 Topics
  110. đź“–First Year Bonus Depreciation
    2 Topics
    |
    2 Quizzes
  111. đź“–Qualified Production Property OBBBA
    2 Topics
  112. đź“–Depreciation Of Listed Property
    2 Topics
    |
    2 Quizzes
  113. đź“–Section 197 Amortization Of Intangible Assets
    2 Topics
    |
    2 Quizzes
  114. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  115. SU 8.1: GROSS INCOME & EXCLUSIONS: GROSS INCOME
    đź“–Overview Of Taxable Gross Income
    2 Topics
    |
    2 Quizzes
  116. đź“–Wages W-2 Income
    2 Topics
    |
    2 Quizzes
  117. đź“–Alimony Income
    2 Topics
    |
    2 Quizzes
  118. đź“–Introduction To Capital Gain/Loss
    2 Topics
  119. đź“–Interest Income
    2 Topics
  120. đź“–Dividend Income
    2 Topics
    |
    1 Quiz
  121. đź“–How Dividend Are Taxed Explained With Example
    2 Topics
  122. đź“–Taxable Refund
    2 Topics
  123. đź“–Prizes/Award & Cancellation Of Debt
    2 Topics
    |
    2 Quizzes
  124. đź“–IRA Distributions
    2 Topics
    |
    1 Quiz
  125. đź“–Pension & Annuities
    2 Topics
    |
    2 Quizzes
  126. đź“–Social Security
    2 Topics
    |
    2 Quizzes
  127. đź“–Gambling & Unemployment Compensation
    2 Topics
    |
    1 Quiz
  128. SU 8.2: GROSS INCOME & EXCLUSIONS: EXCLUSIONS
    đź“–Gifts & Inheritances
    2 Topics
    |
    1 Quiz
  129. đź“–Fringe Benefits
    1 Topic
  130. đź“–Life Insurance Proceeds
    2 Topics
    |
    2 Quizzes
  131. đź“–Scholarship & Fellowships
    2 Topics
    |
    2 Quizzes
  132. đź“–Interest On Municipal Bonds
    2 Topics
    |
    2 Quizzes
  133. đź“–Educational Saving Bonds Series EE Bonds
    2 Topics
  134. đź“–Original Issue Discount
    2 Topics
  135. đź“–Damages / Compensation
    2 Topics
    |
    2 Quizzes
  136. đź“–Tax Benefit Rule
    3 Topics
  137. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  138. SU 9: GENERAL BUSINESS EARNINGS & EMPLOYMENT TAXES: BUSINESS INCOME & EXPENSES
    đź“–Travel / Transportation Expenses Deduction
    3 Topics
    |
    2 Quizzes
  139. đź“–Home Office Expense Deduction
    2 Topics
  140. đź“–Business Income & Loss (Schedule C)
    3 Topics
    |
    1 Quiz
  141. đź“–Rental Income & Loss
    2 Topics
    |
    2 Quizzes
  142. đź“–Meals & Entertainment Expense
    2 Topics
  143. SU 10.1: ADJUSTMENTS & DEDUCTIONS FROM AGI ABOVE-THE-LINE DEDUCTIONS
    đź“–Deductions For Individual Taxpayers
    2 Topics
  144. đź“–Disallowed Deductions / Illegal Business / Political Contribution
    2 Topics
  145. đź“–Educator Expense Deduction
    2 Topics
  146. đź“–Deduction For Half Of Self-Employment Tax
    2 Topics
  147. đź“–Self Employed Health Insurance Deduction
    2 Topics
    |
    1 Quiz
  148. đź“–Retirement Plans
    2 Topics
  149. đź“–Deduction For Individual Retirement Account / Roth IRA
    2 Topics
  150. đź“–Roth IRA
    5 Topics
    |
    2 Quizzes
  151. đź“–Accountable Plans & Non Accountable Plans
    2 Topics
  152. đź“–Penalty For Early Withdrawal (OBBBA)
    2 Topics
  153. đź“–Health Savings Account - HSA
    2 Topics
    |
    3 Quizzes
  154. đź“–Student Loan Interest Deduction For AGI
    3 Topics
    |
    2 Quizzes
  155. đź“–Moving Expense Deduction For Active Military Members (OBBBA)
    2 Topics
    |
    2 Quizzes
  156. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  157. SU 10.2: ADJUSTMENTS & DEDUCTIONS FROM AGI: STANDARD & ITEMIZED DEDUCTIONS
    đź“–Itemized Deduction Or Standard Deduction
    2 Topics
    |
    2 Quizzes
  158. đź“–Deductions & Losses / For AGI / From AGI
    2 Topics
  159. đź“–Medical Expense Deduction / Education
    2 Topics
    |
    2 Quizzes
  160. đź“–State & Local Deductions SALT Schedule A (OBBBA)
    2 Topics
    |
    2 Quizzes
  161. đź“–Interest Deduction On Schedule A (OBBBA)
    2 Topics
    |
    2 Quizzes
  162. đź“–Charitable Contributions
    7 Topics
    |
    2 Quizzes
  163. đź“–Other Itemized Deductions (OBBBA)
    2 Topics
    |
    1 Quiz
  164. SU 10.3: ADJUSTMENTS & DEDUCTIONS FROM AGI: QUALIFIED BUSINESS INCOME DEDUCTION (QBID)
    đź“–Introduction To Qualified Business Income Deduction (OBBBA)
    2 Topics
  165. đź“–Qualified Business Income Deduction Wages & PPE Limitations (OBBBA)
    3 Topics
  166. đź“–Qualified Business Income Deduction Specified Services Business (OBBBA)
    2 Topics
  167. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  168. SU 11.1: FEDERAL TAXATION OF INDIVIDUALS: LOSSES & LIMITATIONS
    đź“–Casualty & Theft Losses (OBBBA)
    2 Topics
    |
    1 Quiz
  169. đź“–Hobby Losses OBBBA
    2 Topics
    |
    1 Quiz
  170. đź“–Net Operating Loss NOL
    2 Topics
    |
    2 Quizzes
  171. SU 11.2: FEDERAL TAXATION OF INDIVIDUALS: COMPUTATION OF A TAX LIABILITY
    đź“–Income Tax Formula
    2 Topics
    |
    2 Quizzes
  172. đź“–Self-Employment Tax
    2 Topics
    |
    2 Quizzes
  173. đź“–Compute Taxes Using Tables & Schedules
    2 Topics
  174. đź“–Introduction To Tax Credits
    2 Topics
  175. đź“–Dependent Care Credits
    2 Topics
  176. đź“–Elderly & Disabled Tax Credit
    2 Topics
  177. đź“–Education Credits
    2 Topics
  178. đź“–Adoption Tax Credit
    2 Topics
  179. đź“–Retirement Savings Contribution Credit
    2 Topics
  180. đź“–Foreign Tax Credit
    2 Topics
  181. đź“–Work Opportunity & Rehabilitation Expenditure Tax Credit
    2 Topics
  182. đź“–Research Credit
    2 Topics
  183. đź“–Child Tax Credit (OBBBA)
    2 Topics
  184. đź“–Earned Income Tax Credit (OBBBA)
    2 Topics
  185. đź“–Residential & Vehicles Credits
  186. đź“–Various Business Credits
    2 Topics
    |
    2 Quizzes
  187. đź“–Kiddie Tax Computation
    2 Topics
    |
    2 Quizzes
  188. SU 12.1: GROSS INCOME OF A C CORPORATION
    đź“–Introduction To Corporate Taxation
    2 Topics
  189. đź“–S Corp Versus C Corp Versus LLC Versus Partnership
    2 Topics
  190. SU 12.2: C CORPORATIONS: DEDUCTIONS OF A CORPORATION
    đź“–Organizational Expenditures & Startup Cost
    2 Topics
    |
    1 Quiz
  191. đź“–Excessive Executive Compensation
    2 Topics
  192. đź“–Business Gifts Deduction
    1 Topic
    |
    1 Quiz
  193. đź“–Bad Debts Deduction
    2 Topics
    |
    2 Quizzes
  194. đź“–Business Interest Expense Limitation
    2 Topics
    |
    1 Quiz
  195. đź“–Corporate Charitable Contribution
    2 Topics
  196. đź“–Dividend Received Deduction
    2 Topics
    |
    2 Quizzes
  197. đź“–Research & Experimental Expenditures
    2 Topics
  198. SU 12.3: C CORPORATIONS: LOSSES OF A CORPORATION
    đź“–NOLs - Corporations
    2 Topics
    |
    1 Quiz
  199. đź“–Capital Gains & Losses For Corporation
    3 Topics
    |
    2 Quizzes
  200. SU 12.4 / 5: REGULAR INCOME TAX & FOREIGN TAX CREDITS / ESTIMATED TAX
    đź“–Computing Corporate Income Tax Liability
    2 Topics
  201. đź“–Introduction To Business Credits
    2 Topics
    |
    2 Quizzes
  202. đź“–Corporate Foreign Tax Credit
    2 Topics
  203. đź“–Estimated Tax Payments
    2 Topics
    |
    1 Quiz
  204. SU 12.6 / 7: ACCUMULATED EARNINGS TAX (AET) / PESRONAL HOLDING INCOME TAX
    đź“–Accumulated Earnings Tax / Personal Holding Company
    2 Topics
    |
    1 Quiz
  205. SU 12.8: STATE & LOCAL TAX ISSUES
    đź“–Nexus
    2 Topics
  206. đź“–Allocation Versus Apportionment
    2 Topics
  207. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  208. SU 13.1: S CORPORATIONS: ELIGIBILITY & ELECTION
    đź“–Introduction To S Corporation
    2 Topics
    |
    4 Quizzes
  209. 13.2: S CORPORATIONS: OPERATIONS
    đź“–Seperately & Nonseperately Stated Items
    2 Topics
    |
    2 Quizzes
  210. đź“–S Corp: Fringe Benefits
    2 Topics
  211. đź“–Debt Vs Stock Basis & Losses Limitations
    2 Topics
    |
    2 Quizzes
  212. đź“–Distribution From S Corporation
    5 Topics
    |
    2 Quizzes
  213. đź“–Accumulated Adjustments Account (AAA) Simuation
    2 Topics
  214. đź“–PAL & At-Risk Limitation
    2 Topics
  215. đź“–Excess Business Loss Limitation
    2 Topics
  216. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  217. SU 13.3: BASIS OF A PATNER'S INTEREST
    đź“–Introduction To Partnership
    2 Topics
  218. đź“–Partnership: Flow Through Entity
    2 Topics
    |
    2 Quizzes
  219. đź“–Partnership Formation
    1 Topic
    |
    2 Quizzes
  220. đź“–Partner's Basis (Overview)
    3 Topics
    |
    2 Quizzes
  221. SU 13.4: PATNER'S TAXABLE INCOME
    đź“–Partnership Income Allocation Form 1065 & Schedule K
    2 Topics
  222. đź“–Guaranteed Payment In Partnership
    2 Topics
    |
    2 Quizzes
  223. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  224. SU 13.5: RECONCILING BOOK & TAXABLE INCOME
    đź“–Schedule M 1 Form 1120
    2 Topics
  225. đź“–Schedule M 2 Form 1120
    2 Topics
  226. đź“–Schedule M 3 Form 1120
    3 Topics
    |
    1 Quiz
  227. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz

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