Syllabus
CPA Taxation and Regulation (REG) Prep Course
113 lessons. Online and self-paced.
Tax Practice Responsibilities
Apply ethical standards, preparer responsibilities, and state licensing requirements to tax practice decisions.
- 1Authority to Practice Before IRS
- 2Practitioner Due Diligence Duties
- 3Conflicts and Client Representation
- 4Tax Return Position Standards
- 5Preparer Compliance and Penalties
- 6State Accountancy Board Authority
- 7Licensing Violations and Sanctions
- 8Ethical Engagement Decisions
Tax Procedures and Liability
Resolve federal tax procedure questions while protecting taxpayer rights and managing professional liability.
- 9Federal Tax Authority Hierarchy
- 10Tax Audits and Assessments
- 11Administrative Appeals and Tax Litigation
- 12Tax Substantiation and Disclosure
- 13Foreign Bank Account Reporting
- 14Taxpayer Penalties and Relief
- 15Professional Liability to Clients
- 16Professional Liability to Third Parties
- 17Privilege Confidentiality and Privacy
Agency and Contract Law
Analyze authority, enforceable agreements, and remedies in routine business transactions.
- 18Agency Formation and Actual Authority
- 19Apparent Authority and Ratification
- 20Agent and Principal Duties
- 21Agency Contract and Tort Liability
- 22Contract Law and Agreement Formation
- 23Consideration and Contract Modifications
- 24Contract Defenses and Writing Requirements
- 25Sales Contracts and Warranties
- 26Contract Performance and Discharge
- 27Contract Assignment and Delegation
- 28Contract Breach and Remedies
Business Organizations and Credit
Apply entity law, creditor protections, bankruptcy rules, and federal business obligations.
- 29Business Entity Selection
- 30Partnership Formation and Owner Duties
- 31Corporate Formation and Governance
- 32Limited Liability Company Governance
- 33Debtor Creditor and Guarantor Rights
- 34Security Interest Attachment and Perfection
- 35Secured Creditor Priority and Default
- 36Bankruptcy Proceedings and Debt Discharge
- 37Employee and Independent Contractor Classification
- 38Employer Employment Tax Obligations
- 39Qualified Health Plans and Mandates
- 40Foreign Bribery and Business Conduct
Property Basis and Recovery
Determine asset basis and prepare cost recovery calculations for routine property transactions.
- 41Purchased Business Asset Basis
- 42Personal Property Business Conversion
- 43Gifted Property Basis
- 44Inherited Property Basis
- 45Wash Sale Stock Basis
- 46Organization Startup and Loan Costs
- 47MACRS Classification and Recovery Periods
- 48Depreciation Conventions and Timing
- 49Section 179 Expense Election
- 50Bonus Depreciation and Ordering
- 51Intangible Asset Tax Amortization
- 52Cost Recovery Schedule Validation
Individual Income and Filing
Determine filing status, dependency, and gross income reporting for individual taxpayers.
- 53Individual Filing Status Determination
- 54Qualifying Child and Relative Tests
- 55Form 1040 Reporting Framework
- 56Wages and Fringe Benefits
- 57Interest and Dividend Income
- 58Retirement Plan Distributions
- 59Damages Gifts and Insurance Proceeds
- 60Investment and Digital Asset Gains
- 61Gifted and Inherited Asset Sales
- 62Decedent Final Return Income
Individual Deductions and Losses
Calculate adjustments, deductions, and allowable losses using individual and pass-through information.
- 63Disregarded and Pass Through Entities
- 64Schedule K-1 Item Reporting
- 65Retirement Contribution Adjustments
- 66Health Savings Account Adjustments
- 67Self Employment Income Adjustments
- 68Standard and Itemized Deduction Selection
- 69Medical Expense Itemized Deduction
- 70Tax and Casualty Itemized Deductions
- 71Qualified Residence Interest Deduction
- 72Qualified Business Income Deduction
- 73Capital Gain and Loss Netting
- 74Individual Ordinary Business Loss Deduction
- 75Disallowed Losses and Diagnostic Review
Individual Tax and Integration
Calculate individual tax, credits, and required payments before completing integrated return practice.
- 76Ordinary Individual Income Tax
- 77Preferential Capital Gain Tax Rates
- 78Nonrefundable Individual Tax Credits
- 79Refundable Individual Tax Credits
- 80Net Investment Income Tax
- 81Estimated Tax Safe Harbors
- 82Individual Balance Due and Refund
- 83Individual Return Document Reconciliation
- 84Individual Tax Preparation Simulation
Corporate Income Tax Foundations
Convert financial accounting information into a C corporation's federal income tax return.
- 85Permanent Book Tax Differences
- 86Temporary Book Tax Differences
- 87Schedule M-1 Income Reconciliation
- 88Schedule M-3 and Trial Balance Mapping
- 89Corporate Gross Income and Deductions
- 90Corporate Special Deduction Limitations
- 91Corporate Tax Liability and Credits
Corporate Losses and Classifications
Apply corporate loss rules, multistate allocation principles, and special entity classifications.
- 92Corporate Net Operating Losses
- 93Corporate Capital Loss Limitations
- 94Form 1120 Preparation
- 95State Tax Nexus Determination
- 96State Income Allocation and Apportionment
- 97State Taxable Income Calculation
- 98LLC Federal Tax Classification
- 99Tax Exempt Organization Types
S Corporation Taxation
Determine S corporation status, income classifications, shareholder basis, and return reporting.
- 100S Corporation Eligibility and Election
- 101S Election Revocation and Termination
- 102S Corporation Ordinary Business Income
- 103S Corporation Separately Stated Items
- 104Shareholder Stock Basis Adjustments
- 105Shareholder Debt Basis and Repayments
- 106Accumulated Adjustments and Cash Distributions
- 107Form 1120S Preparation and Validation
Partnership Taxation
Prepare partnership tax calculations and integrate course concepts in a timed REG examination.
- 108Partnership Ordinary and Separate Items
- 109Partnership Guaranteed Payment Treatment
- 110Partner Basis and Operating Adjustments
- 111Partnership Liabilities and Outside Basis
- 112Partner Cash Contributions and Distributions
- 113Form 1065 Preparation and Validation