Terms of Use

Last updated: June 2026

By using summitcpareview.com you agree to the following terms. Please read them carefully.

Educational Purpose Only

All content on this site — including notes, practice questions, study guides, tutoring sessions, and consultations — is provided for educational exam preparation purposes only. Nothing on this site constitutes professional accounting, tax, financial, or legal advice.

No Affiliation

Summit CPA Review is not affiliated with, endorsed by, or connected to the AICPA, NASBA, Becker CPA Review, UWorld Roger CPA, Gleim, Surgent CPA, Wiley CPAexcel, or any state board of accountancy. CPA Exam® is a registered trademark of the AICPA.

Tutor Status Disclosure

Tutors at Summit CPA Review have completed all four sections of the Uniform CPA Examination but are not yet licensed Certified Public Accountants. Pricing reflects candidate status. Services are exam preparation support, not the work of a licensed CPA firm.

No Guarantee of Passing

We make no representation or guarantee that use of our materials, notes, practice questions, or tutoring will result in a passing score on the CPA Exam or any other examination. Exam results depend on many factors outside our control.

Content Accuracy

REG content is written to reflect current U.S. federal tax law and the AICPA CPA Exam Blueprints at the time of publication. Tax law changes frequently. Always verify current rules with the AICPA, IRS, or a licensed CPA. We are not responsible for errors resulting from law changes after publication.

Intellectual Property

All notes, practice questions, study materials, and other content on this site are the original work of Summit CPA Review and are protected by copyright. You may not:

• Copy, reproduce, or redistribute materials without written permission
• Resell or sublicense any content
• Upload materials to third-party platforms, Discord servers, social media, or file-sharing sites
• Use materials for commercial purposes

Materials are licensed to you for personal, non-commercial exam preparation use only.

Cancellation & Refunds

The following policy applies to all tutoring and consultation sessions booked through Summit CPA Review:

• 24+ hours before the session: You may reschedule at no charge. Contact us at summitcpareview@gmail.com and we will move your session to an available time.
• Within 24 hours of the session: No refund will be issued and the session is forfeited. You may not reschedule a late-cancelled session.
• No-show (no contact before the session time): No refund will be issued and the session is forfeited.
• Summit CPA Review cancels your session: You will receive a full refund or a free reschedule at your option.

Digital materials (notes, practice question sets) are non-refundable once accessed. If you have not yet accessed your materials and wish to request a refund, contact us within 48 hours of purchase.

Limitation of Liability

Summit CPA Review is not liable for any direct, indirect, incidental, or consequential damages arising from your use of this site or its content, including but not limited to exam failure, lost study time, or reliance on content that has become outdated.

Changes to These Terms

We may update these terms from time to time. The "Last updated" date at the top of this page will reflect any changes. Continued use of the site after changes constitutes acceptance of the updated terms.

Contact

Questions about these terms? Email us at summitcpareview@gmail.com.