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✓ Passed 4/4 CPA sections on the first attempt
✓ All sections passed in under 4 months
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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.
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: "RAPE"
- Refund claim: interest and/or penalties
- Proceedings: a judicial proceeding arising under the IRC
- Examination: of an original return, within 120 days of a written notice
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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Help channels for all six: #reg-help · #aud-help · #isc-help · #far-help · #bar-help · #tcp-help · #mcq-help
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.
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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