Notes & Practice MCQs
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Mnemonics that survive the exam room.
Pass the CPA by memory, not marathon lectures. Summit's notes and original practice questions are built around mnemonics that actually stick — the kind you can dump onto the scratch paper once the exam is open.
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I’d never taken a real tax class. I passed REG in three weeks with a 91, using mnemonics I built myself — now they’re yours, for all six sections.— Grace, founder
✓ Passed 4/4 CPA sections on the first attempt
✓ All sections passed in under 4 months
✓ Notes mapped to the AICPA blueprints
✓ Original practice questions, not recycled from other providers
The Summit difference
We teach you what to write on the scratch paper.
Once your exam section is open and note-taking is permitted, you get scratch paper. Summit’s notes are built around mnemonics designed to dump from memory the moment you're allowed to write — so a few letters unlock a whole topic. These are real mnemonics from the notes, one tap from the full explanation inside.
ASS HAT MEDSFor-AGI (above-the-line) deductionsREG
DIRTY SINTax-preparer penalty triggersREG
REPWhen contingent fees are allowedREG
MAIDSElements of common-law fraudREG
COVERUPFinancial-statement assertionsAUD
FINEGoing-concern warning signsAUD
HIM DEAD TEDEarly-IRA-withdrawal penalty exceptionsREG / TCP
GIPDRRNIST CSF 2.0 core functionsISC
CIPPFiduciary fund typesBAR
Every section is built this way. Preview the free Area of each →
See inside the materials
Every section pairs clear, blueprint-mapped notes with original practice questions that explain why each answer is right or wrong. Here's a real example from REG.
Mnemonic
Contingent fees (Circular 230)
A practitioner generally may not charge a contingent fee for services before the IRS, except in a few specific situations.
Contingent fee allowable situations: “REP”
- Refund claim: interest and/or penalties
- Examination: of an original return, within 120 days of a written notice
- Proceeding: a judicial proceeding arising under the IRC
Circular 230 scope
A CPA is advising a client on practice before the IRS. Which matter is governed by Circular 230?
AState CPA license education requirements
BAuthority to practice before the IRS
CGAAP reporting requirements for public companies
✓ Correct — B. Circular 230 governs authority to practice before the IRS, duties in IRS practice, and disciplinary proceedings. State CPA licensing (A) is handled by state boards, not Circular 230.
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Meet the Founder
Grace Tjiptadjaja, Founder & Curriculum Director
Grace founded Summit CPA Review after passing all four CPA Exam sections on her first attempt, fast-tracking her degree in 2.5 years. She is now a licensed Certified Public Accountant in California. She focuses on turning dense CPA topics into clear, high-yield explanations and test-day strategies that actually move your score.
CPA Disclosure: Grace Tjiptadjaja is a licensed Certified Public Accountant in California. Summit CPA Review provides educational CPA Exam-prep materials only and does not provide individualized accounting, tax, financial, or legal advice.
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