Notes & Practice MCQs
Full study notes and 30 original practice questions per Area across all six sections. First Area of each section free; full access $19/mo.
See PlansMemory-first CPA review
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 the moment you sit down.
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
First Area of every section is free. Full access starts with a 14-day free trial — then $19/month or $190/year.
Jump straight into free content: FAR · AUD · REG · ISC · BAR · TCP
✓ 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
Free Area I of all six sections — full notes + 30 MCQs each ›
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The Summit difference
We teach you what to write on the scratch paper.
At Prometric you get scratch paper and a couple of minutes before the clock matters. Summit’s notes are built around mnemonics designed to dump from memory the second you sit down — 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.
What We Offer
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Notes & Practice Questions
$19/month for full access. First Area of every section free to preview.
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One Discord community with a dedicated help channel for every section. Tap a card to jump in.
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: The founder has completed all four CPA Exam sections. Summit CPA Review provides educational, exam-prep study materials only; nothing here constitutes professional accounting, tax, or legal advice.
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Have a question about the materials, a specific exam topic, or just want to figure out where to start? Reach out directly, or join the Discord. I respond within 24 hours.
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