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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. REG 1 - ETHICS & RESPONSIBILITIES IN TAX PRACTICE
    📖Circular 230 Explained
    2 Topics
    |
    2 Quizzes
  8. 📖Tax Return Preparers Penalties
    2 Topics
  9. REG 2 - LICENSING & DISCIPLINARY SYSTEMS
    📖Licensing & Disciplinary Systems
    2 Topics
    |
    2 Quizzes
  10. 📖Aiding & Abetting Understatement Of Tax Liability
    2 Topics
    |
    1 Quiz
  11. REG 3 - FEDERAL TAX PROCEDURES
    📖Tax Law Legislative Authorities
    2 Topics
  12. 📖Tax Law Administrative Authorities
    2 Topics
  13. 📖Tax Law Judicial Authorities
    2 Topics
  14. 📖IRS Audit/Examination Process
    2 Topics
  15. 📖Tax Law Hierarchy
    2 Topics
    |
    2 Quizzes
  16. 📖Penalty For Failure To Pay & Failure To File
    2 Topics
  17. 📖Accuracy Related Penalty
    2 Topics
  18. 📖Failure To Pay Estimated Taxes
    2 Topics
  19. 📖Estimated Tax Payments
    2 Topics
    |
    1 Quiz
  20. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    ✅ REG CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions.
    10 Topics
    |
    2 Quizzes
  21. REG 4 - LEGAL DUTIES & RESPONSIBILITIES
    📖Tax Preparer Legal Liability For Breach Of Contract & Negligence
    2 Topics
  22. 📖Tax Preparer Liability For Constructive Fraud, Gross Negligence & Fraud
    2 Topics
    |
    1 Quiz
  23. 📖Confidential Communication Between Tax Preparers & Clients
    2 Topics
    |
    1 Quiz
  24. REG 5 - AGENCY
    📖Agency 1
    2 Topics
    |
    1 Quiz
  25. 📖Agency Law: Duties & Remedies
    2 Topics
    |
    1 Quiz
  26. 📖Agent Power: Actual
    2 Topics
    |
    1 Quiz
  27. 📖Agent Power: Apparent
    2 Topics
    |
    1 Quiz
  28. 📖Agent Power Ratification
    2 Topics
    |
    1 Quiz
  29. 📖Contractual Obligation
    2 Topics
    |
    1 Quiz
  30. 📖Tort Liability
    2 Topics
    |
    1 Quiz
  31. REG 6: CONTRACTS
    📖Contract Formation
    2 Topics
    |
    1 Quiz
  32. 📖Three Elements Of A Contract
    1 Topic
    |
    1 Quiz
  33. 📖Contract Offer
    2 Topics
  34. 📖Contract Acceptance
    2 Topics
    |
    1 Quiz
  35. 📖Fraud & Mistakes
    2 Topics
  36. 📖Illegality, Minor, Intoxication
    2 Topics
  37. 📖Statute Of Frauds
    2 Topics
    |
    1 Quiz
  38. 📖Impossibilities
    2 Topics
    |
    1 Quiz
  39. 📖Terms Related To Contract Law
    2 Topics
  40. 📖Remedies
    2 Topics
    |
    1 Quiz
  41. 📖Sales Article Of The Uniform Commercial Code (UCC)
    2 Topics
    |
    1 Quiz
  42. 📖UCC Defenses
    2 Topics
    |
    1 Quiz
  43. 📖Delivery & Risk Loss
    2 Topics
    |
    1 Quiz
  44. 📖Sale On Approval
    2 Topics
  45. 📖Types Of Warranties Under UCC
    2 Topics
    |
    1 Quiz
  46. 📖Remedies Under UCC
    2 Topics
    |
    1 Quiz
  47. REG 7 - DEBTOR-CREDITOR RELATIONSHIPS
    📖Surety
    2 Topics
    |
    1 Quiz
  48. 📖Surety Defenses
    2 Topics
    |
    1 Quiz
  49. 📖Creditor With No Surety
    2 Topics
  50. 📖Cosureties
    2 Topics
    |
    1 Quiz
  51. 📖Mechanic's Liens
    2 Topics
  52. 📖Fraudulent Conveyance
    2 Topics
  53. 📖FDCPA
    2 Topics
  54. 📖Secured Transactions
    2 Topics
    |
    1 Quiz
  55. 📖Attachement & Perfection
    2 Topics
    |
    1 Quiz
  56. 📖Right Of Secured Creditors
    2 Topics
    |
    1 Quiz
  57. 📖Six Types Of Bankruptcies
    2 Topics
  58. 📖Voluntary Chapter 7 & 11
    2 Topics
    |
    1 Quiz
  59. 📖Involuntary Chapter 7 & 11
    2 Topics
    |
    1 Quiz
  60. 📖Chapter 7 Liquidation
    2 Topics
    |
    1 Quiz
  61. 📖Chapter 11 Bankruptcy Reorganization
    2 Topics
    |
    1 Quiz
  62. 📖Chapter 15 Bankruptcy
    2 Topics
  63. REG 8 - FEDERAL LAWS & REGULATIONS
    📖FICA Taxes
    4 Topics
    |
    1 Quiz
  64. 📖Federal Unemployment Tax Act (FUTA)
    3 Topics
    |
    1 Quiz
  65. 📖Workers' Compensation
    2 Topics
  66. 📖Affordable Care Act ACA
    2 Topics
    |
    1 Quiz
  67. 🎯AICPA Questions: Professional Responsibilities and federal tax procedures
    4 Quizzes
  68. REG 9 - BUSINESS STRUCTURE
    📖Business Structure Overview
    2 Topics
    |
    1 Quiz
  69. 📖General Partnership & Joint Venture: Formation
    2 Topics
  70. 📖General Partnership & Joint Venture: Rights & Obligations
    2 Topics
  71. 📖General Partnership & Joint Venture: Dissolution & Disassociation
    2 Topics
    |
    1 Quiz
  72. 📖Limited Liability Partnership
    2 Topics
    |
    1 Quiz
  73. 📖Limited Partnership
    2 Topics
    |
    1 Quiz
  74. 📖Limited Liability Company
    2 Topics
    |
    1 Quiz
  75. 📖Introduction To Corporation
    2 Topics
  76. 📖Formation Of Corporation
    2 Topics
    |
    1 Quiz
  77. 📖Financing Of Corporation
    2 Topics
    |
    1 Quiz
  78. 📖Rights & Duties Of Shareholders
    2 Topics
  79. 📖Role Of BOD
    2 Topics
  80. 📖Role Of Officers
    2 Topics
    |
    1 Quiz
  81. 📖Fundemental Changes
    2 Topics
    |
    1 Quiz
  82. 💡Business Structure : Questions
    2 Quizzes
  83. 🎯Comprehensive Tests Related To Business Law Section : This Is A Practice Mode Session
    4 Quizzes
  84. REG 10 - BASIS OF ASSETS
    📖Introduction To Property Transactions
    2 Topics
  85. 📖Basics Of Property Basis
    2 Topics
    |
    2 Quizzes
  86. 📖Gift Property - Tax Basis
    2 Topics
    |
    2 Quizzes
  87. 📖Basis For Inherited Property
    2 Topics
    |
    2 Quizzes
  88. 📖Personal To Business Use
    2 Topics
  89. 📖Wash Sale Loss
    2 Topics
    |
    2 Quizzes
  90. 📖Capitalizing Versus Expensing
    2 Topics
  91. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  92. REG 11 - COST RECOVERY
    📖Cost Recovery / Half Year Convention
    2 Topics
  93. 📖Mid Quarter Convention / Depreciation & Cost Recovery
    2 Topics
  94. 📖Mid Month Convention / Depreciation Of Real Property
    2 Topics
    |
    2 Quizzes
  95. 📖Section 179 Deduction
    2 Topics
  96. 📖First year Bonus Depreciation
    2 Topics
    |
    2 Quizzes
  97. 📖Qualified Production Property OBBBA
    2 Topics
  98. 📖Depreciation Of Listed Property
    2 Topics
    |
    2 Quizzes
  99. 📖Section 197 Amortization Of Intangible Assets
    2 Topics
    |
    2 Quizzes
  100. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  101. REG 12 - GROSS INCOME
    📖Overview Of Taxable Gross Income
    3 Topics
    |
    2 Quizzes
  102. 📖Wages W-2 Income
    2 Topics
    |
    2 Quizzes
  103. 📖Interest Income
    2 Topics
    |
    2 Quizzes
  104. 📖How Dividend Are Taxed Explained With Example
    2 Topics
  105. 📖Dividend Income
    2 Topics
    |
    1 Quiz
  106. 📖For "Guaranteed Payment Received From Partnership", Refer To The "Partnerships" Chapter
    1 Topic
  107. 📖Pension & Annuities
    2 Topics
    |
    2 Quizzes
  108. 📖IRA Distributions
    2 Topics
    |
    1 Quiz
  109. 📖Damages / Compensation
    2 Topics
    |
    2 Quizzes
  110. 📖Amount Realized
    2 Topics
    |
    2 Quizzes
  111. 📖Recognized Vs. Realized
    2 Topics
    |
    2 Quizzes
  112. 📖Introduction To Capital Assets
    2 Topics
    |
    2 Quizzes
  113. 📖Introduction To Capital Gain & Loss
    2 Topics
  114. 📖Netting Capital Gains & Losses
    2 Topics
    |
    2 Quizzes
  115. 📖Gifts & Inheritances
    2 Topics
    |
    1 Quiz
  116. 📖Fringe Benefits
    1 Topic
  117. 📖Life Insurance Proceeds
    2 Topics
    |
    2 Quizzes
  118. 📖Social Security
    2 Topics
    |
    2 Quizzes
  119. 📖Prizes/Award & Cancellation Of Debt
    2 Topics
    |
    2 Quizzes
  120. 📖Alimony Income
    2 Topics
    |
    2 Quizzes
  121. 📖Gambling & Unemployment Compensation
    2 Topics
  122. 📖Scholarship & Fellowships
    2 Topics
    |
    2 Quizzes
  123. 📖Interest On Municipal Bonds
    2 Topics
  124. 📖Educational Saving Bond Series EE Bonds
    2 Topics
  125. 📖Original Issue Discount
    2 Topics
  126. 📖Tax Benefit Rule
    2 Topics
  127. 📖Self Employment Tax
    2 Topics
    |
    2 Quizzes
  128. 📖Disposition Of Personal Property Use
    2 Topics
    |
    1 Quiz
  129. 📖Taxable Refund
    2 Topics
    |
    1 Quiz
  130. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  131. REG 13 - REPORTING OF ITEMS FROM PASS-THROUGH ENTITIES
    📖Partnership Income Allocation Form 1065 & Schedule K
    2 Topics
    |
    2 Quizzes
  132. 📖S Corp VS C Corp VS LLC VS Partnership
    2 Topics
  133. 📖Guaranteed Payment In Partnership
    2 Topics
  134. 📖Form 1120-S Schedule K-1 Seperately & Nonseperately Stated Items
    1 Topic
  135. REG 14 - AGI & TAXABLE INCOME ADJUSTMENTS
    📖Deductions & Losses / For AGI / From AGI
    2 Topics
    |
    2 Quizzes
  136. 📖Deductions For Individual Taxpayers
    2 Topics
    |
    2 Quizzes
  137. 📖Deduction For Half Of Self-Employment Tax
    2 Topics
  138. 📖Disallowed Deductions / Illegal Business / Political Contribution
    2 Topics
  139. 📖Business Income & Loss (Schedule C)
    2 Topics
    |
    1 Quiz
  140. 📖Rental Income & Loss
    3 Topics
    |
    2 Quizzes
  141. 📖Self Employed Health Insurance Deduction
    2 Topics
    |
    1 Quiz
  142. 📖Retirement Plans
    2 Topics
  143. 📖Roth IRA
    2 Topics
    |
    2 Quizzes
  144. 📖Deduction For Individual Retirement Account / Roth IRA
    2 Topics
  145. 📖Transportation / Travel Expenses Deduction
    3 Topics
    |
    2 Quizzes
  146. 📖Home Office Expense Deduction
    2 Topics
  147. 📖Education Expense / Qualified Tuition Deduction
    1 Topic
  148. 📖Health Savings Account / HSA
    2 Topics
    |
    2 Quizzes
  149. 📖Meals & Entertainment Expense
    2 Topics
  150. 📖Student Loan Interest Tax Deduction For AGI
    2 Topics
    |
    1 Quiz
  151. 📖Educator Expense Deduction
    2 Topics
  152. 📖Penalty For Early Withdrawal (OBBBA)
    2 Topics
  153. 📖Accountable Plans & Non Accountable Plans
    2 Topics
    |
    1 Quiz
  154. 📖Moving Expense Deduction for Active Military Members (OBBBA)
    2 Topics
    |
    1 Quiz
  155. 📖Itemized Deduction Or Standard Deduction
    2 Topics
  156. 📖Charitable Contribution
    4 Topics
    |
    2 Quizzes
  157. 📖Medical Expense Deduction
    2 Topics
    |
    2 Quizzes
  158. 📖State & Local Deductions SALT Schedule A (OBBBA)
    2 Topics
    |
    2 Quizzes
  159. 📖Interest Deduction On Schedule A (OBBBA)
    2 Topics
    |
    2 Quizzes
  160. 📖Casualty & Theft Losses (OBBBA)
    2 Topics
    |
    1 Quiz
  161. 📖Other Itemized Deductions (OBBBA)
    2 Topics
    |
    1 Quiz
  162. 📖Passive Investment Income Tax
    1 Topic
  163. 📖Introduction To Qualified Business Income Deduction (OBBBA)
    2 Topics
  164. 📖Qualified Business Income Deduction Wages & PPE Limitations
    2 Topics
  165. 📖Qualified Business Income Deduction Specified Services Business (OBBBA)
    2 Topics
  166. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  167. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  168. REG 15 - LOSS LIMITATIONS
    📖Passive Activity Loss Limits
    3 Topics
    |
    2 Quizzes
  169. 📖Net Operating Loss NOL
    2 Topics
    |
    2 Quizzes
  170. 📖Excess Business Loss Limitation
    2 Topics
  171. 📖Hobby Losses OBBBA
    2 Topics
    |
    1 Quiz
  172. REG 16 - FILING STATUS
    📖Filing Requirements - Who Must File a Tax Return & When?
    2 Topics
  173. 📖Filing Status
    3 Topics
  174. 📖Qualifying Child Vs. Qualifying Relative
    3 Topics
    |
    4 Quizzes
  175. FILING REQUIREMENTS
    📖Kiddie Tax Computation
    2 Topics
    |
    2 Quizzes
  176. 📖Methods Of Accounting For Tax Purposes
    2 Topics
  177. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  178. REG 17 - COMPUTATION OF TAX & CREDITS
    📖Compute Taxes Using Tables & Schedules
    2 Topics
  179. 📖Introduction To Tax Credits
    2 Topics
  180. 📖Premium Tax Credit
    2 Topics
  181. 📖Dependent Care Credits
    2 Topics
  182. 📖Adoption Tax Credit
    2 Topics
  183. 📖Education Credits
    2 Topics
  184. 📖Retirement Savings Contribution Credit
    2 Topics
  185. 📖Foreign Tax Credit
    2 Topics
  186. 📖Elderly & Disabled Tax Credit
    2 Topics
  187. 📖Earned Income Tax Credit (OBBBA)
    2 Topics
  188. 📖Child Tax Credit (OBBBA)
    2 Topics
  189. 📖Work Opportunity & Rehabilitation Expenditure Tax Credit
    2 Topics
  190. 📖Research Credit
    2 Topics
  191. 📖Various Business Credits
    2 Topics
  192. 📖Income Tax Formula
    2 Topics
    |
    4 Quizzes
  193. REG 18 - DIFFERENCES BETWEEN BOOK & TAX INCOME (LOSS)
    📖Schedule M 1 Form 1120
    2 Topics
  194. 📖Schedule M 2 Form 1120
    2 Topics
  195. 📖Schedule M 3 Form 1120
    3 Topics
    |
    1 Quiz
  196. REG 19 - C CORPORATIONS
    📖Introduction To Corporate Taxation
    2 Topics
  197. Capital Gains & Losses For Corporation
    3 Topics
    |
    2 Quizzes
  198. 📖Method Of Accounting For Tax Purposes
    2 Topics
  199. 📖Organizational Expenditures & Startup Cost
    2 Topics
    |
    1 Quiz
  200. 📖Uniform Cost Capitalization (UNICAP)
    2 Topics
    |
    1 Quiz
  201. 📖Business Gifts Deduction
    1 Topic
    |
    1 Quiz
  202. 📖Bad Debts Deduction
    2 Topics
    |
    2 Quizzes
  203. 📖Business Interest Expense Limitation
    2 Topics
    |
    1 Quiz
  204. 📖Excessive Executive Compensation
    2 Topics
  205. 📖Corporate Charitable Contribution
    2 Topics
  206. 📖Dividend Received Deduction
    2 Topics
    |
    2 Quizzes
  207. 📖Computing Corporate Income Tax Liability
    2 Topics
    |
    2 Quizzes
  208. 📖Accumulated Earnings Tax / Personal Holding Company
    2 Topics
    |
    1 Quiz
  209. 📖NOLs - Corporations
    2 Topics
    |
    1 Quiz
  210. 📖Corporate Foreign Tax Credit
    2 Topics
  211. 📖Introduction To Business Credits
    2 Topics
  212. 📖Research & Experimental Expenditures
    2 Topics
  213. REG 19.02 - STATE & LOCAL ISSUES
    📖Nexus
    2 Topics
  214. 📖Allocation Versus Apportionment
    2 Topics
  215. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  216. REG 20 - S CORPORATIONS
    📖Introduction To S Corporation
    2 Topics
    |
    4 Quizzes
  217. 📖Seperately & Nonseperately Stated Items
    2 Topics
    |
    2 Quizzes
  218. 📖S Corp: Fringe Benefits
    2 Topics
  219. 📖Debt Vs Stock Basis & Losses Limitations
    2 Topics
    |
    2 Quizzes
  220. 📖Distribution From S Corporation
    5 Topics
    |
    2 Quizzes
  221. 📖Accumulated Adjustments Account (AAA) Simulation
    2 Topics
  222. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  223. REG 21 - PARTNERSHIPS
    📖Introduction To Partnership
    2 Topics
  224. 📖Partnership: Flow Through Entity
    2 Topics
    |
    2 Quizzes
  225. 📖Partner's Basis (Overview)
    3 Topics
    |
    3 Quizzes
  226. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  227. REG 23 - TAX-EXEMPT ORGANIZATIONS
    📖Tax-Exempt Organizations 501 C
    2 Topics
    |
    1 Quiz
  228. 🎯Comprehensive Test Including AICPA Released Questions
    1 Quiz

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Responses

    1. Maroun, CPA 11 September 2024

      Hi Jorge,

      Thank you for pointing that out!
      It was by mistake, and we have deleted the duplicate lecture. Apologies for any confusion this may have caused.
      If you need anything else, feel free to reach out!

Farhat.AI

Hi! I'm Farhat.AI. I've analyzed this lecture.

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