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REG Gleim Supplemental Course

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  1. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  2. 🚀 Start Here: Welcome, Course Resources & Success Tips
  3. 🚀Introduce Yourself
    1 Topic

  4. SU 1.1: ETHICS, PROFESIONAL RESPONSABILITIES & LIABILITY OF CPAs: TAX PRACTITIONER

    📖Circular 230 Explained
    2 Topics
    |
    2 Quizzes
  5. SU 1.2; ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: TAX RETURN PREPARERS
    📖Tax Return Preparers Penalty
    2 Topics
    |
    1 Quiz
  6. SU 1.3: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: LICENSING & DISCIPLINARY SYSTEMS
    📖Licensing & Disciplinary Systems
    2 Topics
    |
    1 Quiz
  7. 📖Aiding & Abetting Understatement Of Tax Liability
    2 Topics
    |
    1 Quiz
  8.  ✅REG CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Gleim
    10 Topics
    |
    2 Quizzes
  9. 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 & Negligence
    2 Topics
  10. 📖Tax Preparer Liability For Constructive Fraud, Gross Negligence & Fraud
    2 Topics
    |
    1 Quiz
  11. SU 1.5: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: PRIVILEGED COMMUNICATION & CONFIDENTIALITY
    📖Confidential Communication Between Tax Preparers & Clients
    2 Topics
    |
    1 Quiz
  12. 🎯AICPA Questions: Professional Responsibilities and Federal Tax Procedures :
    3 Quizzes
  13. SU 2.1: FEDERAL TAX AUTHORITY
    📖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. SU 2.2: FILING REQUIREMENTS, DEPENDENTS & FILING STATUS
    📖Filing Requirements - Who Must File A Tax Return & When?
    2 Topics
  19. 📖Filing Status
    3 Topics
  20. 📖Qualifying Child Vs Qualifying Relative
    3 Topics
    |
    4 Quizzes
  21. SU 2.3: INDIVIDUAL TAXATION: PAYMENTS, PENALTIES & REFUNDS
    📖Penalties For Failure To Pay & Failure To File
    2 Topics
  22. 📖Accuracy Related Penalty
    2 Topics
  23. 📖Failure To Pay Estimated Taxes
    2 Topics
  24. SU 2.4: INDIVIDUAL TAXATION: ACCOUNTING PERIOD & METHODS
    📖Cash / Accrual Methods
    2 Topics
  25. 📖Methods Of Accounting For Tax Purposes
    6 Topics
  26. 📖Uniform Cost Capitalization (UNICAP)
    2 Topics
    |
    1 Quiz
  27. SU 2.5: TAX-EXEMPT ORGANIZATIONS
    📖Tax-Exempt Organizations 501 C
    2 Topics
    |
    1 Quiz
  28. 🎯Comprehensive Tests Including AICPA : Released Questions
    3 Quizzes
  29. SU 3: BUSINESS ORGANIZATIONS
    📖Business Structure Overview
    2 Topics
  30. 📖General Partnesrship & Joint Venture: Formation
    2 Topics
  31. 📖General Partnership & Joint Venture: Rights & Obligations
    2 Topics
  32. 📖General Partnership & Joint Venture: Dissolution & Disassociation
    2 Topics
    |
    1 Quiz
  33. 📖Limited Liability Partnership
    2 Topics
    |
    1 Quiz
  34. 📖Limited Partnership
    2 Topics
    |
    1 Quiz
  35. 📖Limited Liability Company
    2 Topics
    |
    1 Quiz
  36. 📖Introduction To Corporation
    2 Topics
  37. 📖Formation Of Corporation
    2 Topics
    |
    1 Quiz
  38. 📖Financing Of Corporation
    2 Topics
    |
    1 Quiz
  39. 📖Rights & Duties Of Shareholders
    2 Topics
  40. 📖Role Of BOD
    2 Topics
  41. 📖Role Of Officers
    2 Topics
    |
    1 Quiz
  42. 📖Fundemental Changes
    2 Topics
    |
    2 Quizzes
  43. SU 4: CONTRACTS
    📖Contract Formation
    2 Topics
    |
    1 Quiz
  44. 📖Three Elements Of a Contract
    1 Topic
    |
    1 Quiz
  45. 📖Contract Offer
    2 Topics
  46. 📖Contract Acceptance
    2 Topics
    |
    1 Quiz
  47. 📖Fraud & Mistakes
    2 Topics
  48. 📖Illegality, Minor, Intoxication
    2 Topics
  49. 📖Statute Of Frauds
    2 Topics
    |
    1 Quiz
  50. 📖Impossibilities
    2 Topics
    |
    1 Quiz
  51. 📖Terms Related To Contract Law
    2 Topics
  52. 📖Remedies
    2 Topics
    |
    1 Quiz
  53. 📖Sales Article Of The Uniform Commercial Code (UCC)
    2 Topics
    |
    1 Quiz
  54. 📖UCC Defenses
    2 Topics
    |
    1 Quiz
  55. 📖Delivery & Risk Of Loss
    2 Topics
    |
    1 Quiz
  56. 📖Sale On Approval
    2 Topics
  57. 📖Types Of Warranties Under UCC
    2 Topics
    |
    1 Quiz
  58. 📖Remedies Under UCC
    2 Topics
    |
    1 Quiz
  59. SU 5: AGENCY & REGULATION
    📖Agency 1
    2 Topics
    |
    1 Quiz
  60. 📖Agency Law: Duties & Remedies
    2 Topics
    |
    1 Quiz
  61. 📖Agent Power: Actual
    2 Topics
    |
    1 Quiz
  62. 📖Agent Power: Apparent
    2 Topics
    |
    1 Quiz
  63. 📖Agent Power Ratification
    2 Topics
    |
    1 Quiz
  64. 📖Contractual Obligation
    2 Topics
    |
    1 Quiz
  65. 📖Tort Liability
    2 Topics
    |
    1 Quiz
  66. 📖FICA Taxes
    4 Topics
    |
    1 Quiz
  67. 📖Federal Unemployment Tax Act (FUTA)
    2 Topics
    |
    1 Quiz
  68. 📖Workers' Compensation
    2 Topics
  69. 📖Premium Tax Credit
    2 Topics
  70. 📖Affordable Care Act ACA
    2 Topics
    |
    1 Quiz
  71. 📖Foreign Corruption Practices Act Of 1977
    2 Topics
    |
    1 Quiz
  72. SU 6: SECURED TRANSACTIONS & DEBTOR-CREDITOR RELATIONSHIPS
    📖Secured Transactions
    2 Topics
    |
    1 Quiz
  73. 📖Attachment & Perfection
    2 Topics
    |
    1 Quiz
  74. 📖Right Of Secured Creditors
    2 Topics
    |
    1 Quiz
  75. 📖Surety
    2 Topics
    |
    1 Quiz
  76. 📖Surety Defenses
    2 Topics
    |
    1 Quiz
  77. 📖Creditor With No Surety
    2 Topics
  78. 📖Cosureties
    2 Topics
    |
    1 Quiz
  79. 📖Mechanic's Liens
    2 Topics
  80. 📖Fraudulent Conveyance
    2 Topics
  81. 📖FDCPA
    2 Topics
  82. 📖Six Types OF Bankruptcy
    2 Topics
  83. 📖Voluntary Chapter 7 & 11
    2 Topics
    |
    1 Quiz
  84. 📖Involuntary Chapter 7 & 11
    2 Topics
    |
    1 Quiz
  85. 📖Chapter 7 Liquidation
    2 Topics
    |
    1 Quiz
  86. 📖Chapter 11 Bankruptcy Reorganization
    2 Topics
    |
    1 Quiz
  87. 📖Chapter 15 Bankruptcy
    2 Topics
  88. 🎯Comprehensive Tests Related To Business Law Section
    6 Quizzes
  89. SU 7.1: PROPERTY TRANSACTIONS: BASIS & COST RECOVERY: BASIS
    📖Introduction To Property Transactions
    2 Topics
  90. 📖Basics Of Property Basis
    2 Topics
    |
    2 Quizzes
  91. 📖Amount Realized
    2 Topics
    |
    2 Quizzes
  92. 📖Gift property - Tax Basis
    2 Topics
    |
    2 Quizzes
  93. 📖Basis For Inherited Property
    2 Topics
    |
    2 Quizzes
  94. 📖Personal To Business Use
    2 Topics
  95. 📖Recognized Vs. Realized
    2 Topics
    |
    2 Quizzes
  96. 📖Introduction To Capital Assets
    2 Topics
    |
    2 Quizzes
  97. 📖Netting Capital Gains & Losses
    2 Topics
    |
    2 Quizzes
  98. 📖Capitalizing Versus Expensing
    2 Topics
  99. 📖Wash Sale Loss
    2 Topics
    |
    2 Quizzes
  100. 📖Disposition Of Personal Use Property
    2 Topics
    |
    1 Quiz
  101. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  102. SU 7.2: PROPERTY TRANSACTIONS: BASIS & COST RECOVERY: DEPRECIATION & AMORTIZATION
    📖MACRS IRS Vs GAAP Depreciation
    1 Topic
  103. 📖Cost Recovery / Half Year Convention
    2 Topics
  104. 📖Mid Quarter Convention / Depreciation & Cost Recovery
    2 Topics
  105. 📖Mid Month Convention / Depreciation Of Real Property
    2 Topics
    |
    2 Quizzes
  106. 📖Section 179 Deduction
    2 Topics
  107. 📖First Year Bonus Depreciation
    2 Topics
    |
    2 Quizzes
  108. 📖Qualified Production Property OBBBA
    2 Topics
  109. 📖Depreciation Of Listed Property
    2 Topics
    |
    2 Quizzes
  110. 📖Section 197 Amortization Of Intangible Assets
    2 Topics
    |
    2 Quizzes
  111. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  112. SU 8.1: GROSS INCOME & EXCLUSIONS: GROSS INCOME
    📖Overview Of Taxable Gross Income
    2 Topics
    |
    2 Quizzes
  113. 📖Wages W-2 Income
    2 Topics
    |
    2 Quizzes
  114. 📖Alimony Income
    2 Topics
    |
    2 Quizzes
  115. 📖Introduction To Capital Gain/Loss
    2 Topics
  116. 📖Interest Income
    2 Topics
  117. 📖Dividend Income
    2 Topics
    |
    1 Quiz
  118. 📖How Dividend Are Taxed Explained With Example
    2 Topics
  119. 📖Taxable Refund
    2 Topics
  120. 📖Prizes/Award & Cancellation Of Debt
    2 Topics
    |
    2 Quizzes
  121. 📖IRA Distributions
    2 Topics
    |
    1 Quiz
  122. 📖Pension & Annuities
    2 Topics
    |
    2 Quizzes
  123. 📖Social Security
    2 Topics
    |
    2 Quizzes
  124. 📖Gambling & Unemployment Compensation
    2 Topics
    |
    1 Quiz
  125. SU 8.2: GROSS INCOME & EXCLUSIONS: EXCLUSIONS
    📖Gifts & Inheritances
    2 Topics
    |
    1 Quiz
  126. 📖Fringe Benefits
    1 Topic
  127. 📖Life Insurance Proceeds
    2 Topics
    |
    2 Quizzes
  128. 📖Scholarship & Fellowships
    2 Topics
    |
    2 Quizzes
  129. 📖Interest On Municipal Bonds
    2 Topics
    |
    2 Quizzes
  130. 📖Educational Saving Bonds Series EE Bonds
    2 Topics
  131. 📖Original Issue Discount
    2 Topics
  132. 📖Damages / Compensation
    2 Topics
    |
    2 Quizzes
  133. 📖Tax Benefit Rule
    3 Topics
  134. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  135. SU 9: GENERAL BUSINESS EARNINGS & EMPLOYMENT TAXES: BUSINESS INCOME & EXPENSES
    📖Travel / Transportation Expenses Deduction
    3 Topics
    |
    2 Quizzes
  136. 📖Home Office Expense Deduction
    2 Topics
  137. 📖Business Income & Loss (Schedule C)
    2 Topics
    |
    1 Quiz
  138. 📖Rental Income & Loss
    2 Topics
    |
    2 Quizzes
  139. 📖Meals & Entertainment Expense
    2 Topics
  140. SU 10.1: ADJUSTMENTS & DEDUCTIONS FROM AGI ABOVE-THE-LINE DEDUCTIONS
    📖Deductions For Individual Taxpayers
    2 Topics
  141. 📖Disallowed Deductions / Illegal Business / Political Contribution
    2 Topics
  142. 📖Educator Expense Deduction
    2 Topics
  143. 📖Deduction For Half Of Self-Employment Tax
    2 Topics
  144. 📖Self Employed Health Insurance Deduction
    2 Topics
  145. 📖Retirement Plans
    2 Topics
  146. 📖Deduction For Individual Retirement Account / Roth IRA
    2 Topics
  147. 📖Roth IRA
    2 Topics
    |
    1 Quiz
  148. 📖Accountable Plans & Non Accountable Plans
    2 Topics
  149. 📖Penalty For Early Withdrawal (OBBBA)
    2 Topics
  150. 📖Health Savings Account - HSA
    2 Topics
    |
    3 Quizzes
  151. 📖Student Loan Interest Deduction For AGI
    3 Topics
    |
    2 Quizzes
  152. 📖Moving Expense Deduction For Active Military Members (OBBBA)
    2 Topics
    |
    2 Quizzes
  153. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  154. SU 10.2: ADJUSTMENTS & DEDUCTIONS FROM AGI: STANDARD & ITEMIZED DEDUCTIONS
    📖Itemized Deduction Or Standard Deduction
    2 Topics
    |
    2 Quizzes
  155. 📖Deductions & Losses / For AGI / From AGI
    2 Topics
  156. 📖Medical Expense Deduction / Education
    2 Topics
    |
    2 Quizzes
  157. 📖State & Local Deductions SALT Schedule A (OBBBA)
    2 Topics
    |
    2 Quizzes
  158. 📖Interest Deduction On Schedule A (OBBBA)
    2 Topics
    |
    1 Quiz
  159. 📖Charitable Contributions
    4 Topics
    |
    2 Quizzes
  160. 📖Other Itemized Deductions (OBBBA)
    2 Topics
  161. SU 10.3: ADJUSTMENTS & DEDUCTIONS FROM AGI: QUALIFIED BUSINESS INCOME DEDUCTION (QBID)
    📖Introduction To Qualified Business Income Deduction (OBBBA)
    2 Topics
  162. 📖Qualified Business Income Deduction Wages & PPE Limitations (OBBBA)
    2 Topics
  163. 📖Qualified Business Income Deduction Specified Services Business (OBBBA)
    2 Topics
  164. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  165. SU 11.1: FEDERAL TAXATION OF INDIVIDUALS: LOSSES & LIMITATIONS
    📖Casualty & Theft Losses (OBBBA)
    2 Topics
  166. 📖Hobby Losses OBBBA
    2 Topics
  167. 📖Net Operating Loss NOL
    2 Topics
    |
    2 Quizzes
  168. SU 11.2: FEDERAL TAXATION OF INDIVIDUALS: COMPUTATION OF A TAX LIABILITY
    📖Income Tax Formula
    2 Topics
    |
    2 Quizzes
  169. 📖Self-Employment Tax
    2 Topics
    |
    2 Quizzes
  170. 📖Compute Taxes Using Tables & Schedules
    2 Topics
  171. 📖Introduction To Tax Credits
    2 Topics
  172. 📖Dependent Care Credits
    2 Topics
  173. 📖Elderly & Disabled Tax Credit
    2 Topics
  174. 📖Education Credits
    2 Topics
  175. 📖Adoption Tax Credit
    2 Topics
  176. 📖Retirement Savings Contribution Credit
    2 Topics
  177. 📖Foreign Tax Credit
    2 Topics
  178. 📖Work Opportunity & Rehabilitation Expenditure Tax Credit
    2 Topics
  179. 📖Research Credit
    2 Topics
  180. 📖Child Tax Credit (OBBBA)
    2 Topics
  181. 📖Earned Income Tax Credit (OBBBA)
    2 Topics
  182. 📖Residential & Vehicles Credits
    2 Topics
  183. 📖Various Business Credits
    2 Topics
    |
    2 Quizzes
  184. 📖Kiddie Tax Computation
    2 Topics
    |
    2 Quizzes
  185. SU 12.1: GROSS INCOME OF A C CORPORATION
    📖Introduction To Corporate Taxation
    2 Topics
    |
    1 Quiz
  186. 📖S Corp Versus C Corp Versus LLC Versus Partnership
    2 Topics
  187. SU 12.2: C CORPORATIONS: DEDUCTIONS OF A CORPORATION
    📖Organizational Expenditures & Startup Cost
    2 Topics
    |
    1 Quiz
  188. 📖Excessive Executive Compensation
    2 Topics
  189. 📖Business Gifts Deduction
    1 Topic
    |
    1 Quiz
  190. 📖Bad Debts Deduction
    2 Topics
    |
    2 Quizzes
  191. 📖Business Interest Expense Limitation
    2 Topics
    |
    1 Quiz
  192. 📖Corporate Charitable Contribution
    2 Topics
  193. 📖Dividend Received Deduction
    2 Topics
    |
    2 Quizzes
  194. 📖Research & Experimental Expenditures
    2 Topics
  195. SU 12.3: C CORPORATIONS: LOSSES OF A CORPORATION
    📖NOLs - Corporations
    2 Topics
    |
    1 Quiz
  196. 📖Capital Gains & Losses For Corporation
    3 Topics
    |
    2 Quizzes
  197. SU 12.4 / 5: REGULAR INCOME TAX & FOREIGN TAX CREDITS / ESTIMATED TAX
    📖Computing Corporate Income Tax Liability
    2 Topics
  198. 📖Introduction To Business Credits
    2 Topics
    |
    2 Quizzes
  199. 📖Corporate Foreign Tax Credit
    2 Topics
  200. 📖Estimated Tax Payments
    2 Topics
  201. SU 12.6 / 7: ACCUMULATED EARNINGS TAX (AET) / PESRONAL HOLDING INCOME TAX
    📖Accumulated Earnings Tax / Personal Holding Company
    2 Topics
    |
    1 Quiz
  202. SU 12.8: STATE & LOCAL TAX ISSUES
    📖Nexus
    2 Topics
  203. 📖Allocation Versus Apportionment
    2 Topics
  204. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  205. SU 13.1: S CORPORATIONS: ELIGIBILITY & ELECTION
    📖Introduction To S Corporation
    2 Topics
    |
    4 Quizzes
  206. 13.2: S CORPORATIONS: OPERATIONS
    📖Seperately & Nonseperately Stated Items
    2 Topics
    |
    2 Quizzes
  207. 📖S Corp: Fringe Benefits
    2 Topics
  208. 📖Debt Vs Stock Basis & Losses Limitations
    2 Topics
    |
    2 Quizzes
  209. 📖Distribution From S Corporation
    5 Topics
    |
    2 Quizzes
  210. 📖Accumulated Adjustments Account (AAA) Simuation
    2 Topics
  211. 📖PAL & At-Risk Limitation
    2 Topics
  212. 📖Excess Business Loss Limitation
    2 Topics
  213. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  214. SU 13.3: BASIS OF A PATNER'S INTEREST
    📖Introduction To Partnership
    2 Topics
  215. 📖Partnership: Flow Through Entity
    2 Topics
    |
    2 Quizzes
  216. 📖Partnership Formation
    1 Topic
    |
    2 Quizzes
  217. 📖Partner's Basis (Overview)
    3 Topics
    |
    2 Quizzes
  218. SU 13.4: PATNER'S TAXABLE INCOME
    📖Partnership Income Allocation Form 1065 & Schedule K
    2 Topics
  219. 📖Guaranteed Payment In Partnership
    2 Topics
    |
    2 Quizzes
  220. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  221. SU 13.5: RECONCILING BOOK & TAXABLE INCOME
    📖Schedule M 1 Form 1120
    2 Topics
  222. 📖Schedule M 2 Form 1120
    2 Topics
  223. 📖Schedule M 3 Form 1120
    3 Topics
    |
    1 Quiz
  224. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  225. 💡SU 1.1: Ethics, Professional Responsibilities, and Liability of CPAs: Tax practitioner
  226. 💡SU 1.2: Ethics, Professional Responsibilities, and Liability of CPAs: Tax return preparers
  227. 💡SU 1.3: Ethics, Professional Responsibilities, and Liability of CPAs: LICENSING AND DISCIPLINARY SYSTEMS
  228. 💡SU 1.4: Ethics, Professional Responsibilities, and Liability of CPAs: LIABILITY TO CLIENTS AND THIRD PARTIES UNDER STATE LAW
  229. 💡SU 1.5: Ethics, Professional Responsibilities, and Liability of CPAs: PRIVILEGED COMMUNICATION AND CONFIDENTIALITY
  230. 💡SU 2.1: Federal Tax Authority
  231. 💡SU 2.2: Filing requirements, Dependents and filing status
  232. 💡SU 2.3: Individual Taxation: Payments, Penalties and Refunds
  233. 💡SU 2.4: Individual Taxation: Accounting period and methods
  234. 💡SU 2.5: Tax-exempt Organizations
  235. 💡SU3 : Business Organizations
  236. 💡SU 4: Contracts
  237. 💡SU 5: Agency and Regulation
  238. 💡SU6: Secured Transactions and Debtor-Creditor Relationships
  239. 💡SU 7.1 Property Transactions: Basis and Cost Recovery: Basis
  240. 💡SU 7.2 Property Transactions: Basis and Cost Recovery: Depreciation and Amortisation
  241. 💡SU 8.1: Gross Income and Exclusions: Gross Income
  242. 💡SU 8.2: Gross Income and Exclusions: Exclusions
  243. 💡SU9.1 : General Business Earnings and Employment Taxes: Business Income And Expenses
  244. 💡SU10.1 Adjustments and Deductions from AGI Above-The-Line Deductions
  245. 💡SU10.2: Adjustments and Deductions from AGI : Standard And Itemized Deductions
  246. 💡SU10.3: Adjustments and Deductions from AGI : Qualified Business Income Deduction (QBID)
  247. 💡SU11.1: Federal Taxation of individuals: Losses and Limitations
  248. 💡SU11.2: Federal Taxation of individuals: Computation of a Tax Liability
  249. 💡SU12.1: Gross Income of a C Corporation
  250. 💡SU12.2: C Corporations: Deductions Of A Corporation
  251. 💡SU12.3: C Corporations: Losses Of A Corporation
  252. 💡SU12.4/ SU 12.5: Regular Income tax and foreign tax credits/ Estimated Tax
  253. 💡SU12.6/ SU 12.7 : Accumulated Earnings Tax (AET)/ Personal Holding Income Tax
  254. 💡SU12.8: State and local tax issues
  255. 💡SU13.1: S Corporations : Eligibility And Election
  256. 💡SU13.2 S Corporations : Operations
  257. 💡SU13.3 : Basis of Partner's interest
  258. 💡SU13.4: Partner’s Taxable Income
  259. 💡SU13.5: Reconciling Book And Taxable Income

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  1. REG Gleim Supplemental Course
  2. 🚀 Start Here: Welcome, Course Resources & Success Tips
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