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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
  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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Quiz 4 of 200

🎯Other tax return preparer penalties: 3 MCQs

  1. REG Surgent Supplemental Course
  2. 📖Aiding & Abetting Understatement Of Tax Liability
  3. 🎯Other tax return preparer penalties: 3 MCQs

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Responses

    1. Maroun, CPA 25 July 2026

      Hello Walid,

      Thank you so much for the kind words! We’re very glad the lectures and questions have helped you feel prepared.
      Wishing you great success on your test. You’ve got this!