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Notes, original practice questions, and 1:1 tutoring built by someone who passed all 4 CPA sections on the first attempt, in under 4 months.

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✓ Passed 4/4 CPA sections on the first attempt
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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.

Notes · REG Area I
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
Practice MCQ · REG Area I
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 focuses on turning dense CPA topics into clear, high-yield explanations and test-day strategies that actually move your score.

Grace’s LinkedIn Grace’s CPA Study Method

CPA Disclosure: Tutors (including the founder) have completed 4/4 CPA exam sections. Tutors are not yet licensed CPAs; rates are set lower than typical to reflect candidate status. Services are educational/exam-prep only and do not constitute professional accounting, tax, or legal advice.

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