CPA REG Exam Review

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CPA REG Exam Review

CPA REG Exam Review

A guided, multi-course journey that builds this skill from the ground up. Work through the chapters in order, or jump to any lesson.

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1Blueprint Areas I–V, Skill Levels, and MCQ vs TBS Work Methods 2Tax Law Eligibility Timing and the AICPA Policy on New Pronouncements 3Timeboxed Weekly Study Plan and the Concept-to-Remediation Practice Loop

4Circular 230 Standards of Practice and the Disciplinary Framework 5Contingent Fee Permissibility Under Circular 230 §10.27 6Paid Preparer Status and Preparer Penalty Computations 7State Board Oversight and CPA Liability Exposure in Tax Engagements 8IRC §7525 Privilege, IRC §7216 Consent, and Confidentiality Boundaries

9Controversy Path and Assessment Statute of Limitations (IRC §6501)10Substantiation, Disclosure, and Foreign Account Reporting Triggers 11Return Due Dates and IRC §6651 Failure-to-File and Failure-to-Pay Penalties 12Authoritative Hierarchy for Federal Tax Positions and Conflicts

13Agency Authority: Actual, Apparent, and Ratification 14Agent and Principal Duties and Liability in Contract and Tort Fact Patterns 15Contract Formation and Enforceability: Statute of Frauds, Capacity, and UCC vs Common Law Acceptance 16Breach, Discharge, and Contract Remedies: Damages, Liquidated Damages, and Specific Performance 17Suretyship and Secured Transactions: Attachment, Perfection, and Priority Outcomes

18Worker Classification, Employment Taxes, and Form 1099-NEC Triggers 19ACA Applicable Large Employer Determinations and FCPA Compliance Outcomes 20Bankruptcy Chapters, Claim Priority, Preferences, and Nondischargeable Debts 21Entity Form Selection: Formation Formalities, Authority, Liability, and Governance Consequences

22Purchased and Converted Property: Initial and Depreciable Basis Workpapers 23Gifted and Inherited Property Basis and Wash Sale Adjustments 24Section 197 Intangibles and Startup/Organizational Cost Amortization 25MACRS Depreciation Schedules Under Publication 946 26IRC §179 and Bonus Depreciation: Ordering, Limits, and Phase-Down Dates 27Capital Gains and Losses: Classification, Netting Order, and Carryforwards

28Wages, Fringe Benefits, and Guaranteed Payments in Gross Income 29Interest, Dividends, and Tax-Exempt Income Classification 30Retirement Plan Distributions, Social Security, Unemployment, and Other Inclusions 31Virtual Currency Receipts and Dispositions as Gross Income Events 32Exclusions for Gifts, Inheritances, and Life Insurance Proceeds 33Year-of-Death Income Classification and K-1-to-Form-1040 Placement

34Adjusted Gross Income (AGI) Adjustments and Below-the-Line Pitfalls (TY 2026)35Itemized Deductions: Allowable Amounts and High-Frequency Traps (TY 2026)36IRC §199A Qualified Business Income (QBI) Deduction Computation 37Loss Limitations: Hobby, Personal-Use, and Basis-Limited Pass-Through Losses 38Filing Status and Dependent Qualification Decisions (TY 2026)39Total Tax Computation: NIIT and Estimated Tax Safe Harbor Targets (TY 2026)

40Schedules M-1 and M-3: Temporary vs Permanent Book–Tax Differences 41C Corporation Taxable Income Computation With Core Deduction Limitations 42NOL and Capital Loss Limitations and Carry Rules for C Corporations 43Tax Liability at 21% and Credits: Reconcile From Taxable Income to Tax Due 44State Nexus, Public Law 86-272, and Apportionment Computations 45Form 1120 Review: Resolve Discrepancies Across M-1/M-3, Taxable Income, and Tax Due

46S Corporation Eligibility, Election Timing, and Termination Triggers (Form 2553)47S Corporation Ordinary vs Separately Stated Items and an AAA Rollforward 48S Corporation Shareholder Stock and Debt Basis Rollforwards and Allowed Losses 49Partnership Ordinary vs Separately Stated Items and Guaranteed Payments 50Partner Basis Rollforward Including Liability Share and Loss Limits 51LLC Classification Elections (Form 8832) and Pass-Through Consequences

52Mixed TBS Set 1: Ethics and Federal Tax Procedures With Penalties, Due Dates, and SOL 53Mixed TBS Set 2: Property Transactions and Individual Tax Reconciliation 54Mixed TBS Set 3: Entity Tax Reconciliations and Owner Basis Rollforwards 55Full Mock Exam, Part 1: Mixed-Area Performance and Error Capture 56Full Mock Exam, Part 2 and Weak-Area Remediation Cycle

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