Terms of Service

1. Agreement.

By using the Site or purchasing the Services, you agree to these Terms.

2. The Services.

Online CPA exam preparation materials and, for coaching members, group coaching and related support — provided for educational purposes.

3. Accounts & eligibility.

You must be 18+, provide accurate information, keep your login secure, and are responsible for activity under your account.

4. Purchases, pricing & payment.

Prices and tier inclusions are as listed at purchase. Payments are processed by Stripe. Payment-plan financing (if offered) is provided by Affirm or Klarna and subject to their terms. You are responsible for applicable taxes.

5. Free trial.

We offer a 14-day free trial. Chapter 1 of every section, including every content type — lectures, MCQs, TBSs, and flashcards You will not be charged during the trial, and you may cancel any time before it ends to avoid being billed. The free trial does not auto-convert to a paid plan — you will not be charged when it ends.

6. Refunds.

Purchases are covered by our Refund Policy, including a 14-day money-back guarantee.

7. The Pass Promise.

Coaching (Tier 2) members may qualify for the Smarter System Pass Promise, subject to its separate terms and conditions (see them here). Except as expressly stated there, we do not guarantee that you will pass any exam.

8. Intellectual property & license.

We grant you a limited, personal, non-transferable, non-exclusive license to access the content for your own exam preparation. You may not share, resell, distribute, publicly post, record, or reproduce any content, and you may not share your login. All content and materials are our intellectual property.

9. Acceptable use.

No misuse, scraping, reverse engineering, account sharing, or disrupting the Services.

10. Disclaimers.

The content is for educational purposes only and is not professional, legal, or accounting advice. Smarter CPA is an independent exam-preparation provider and is not affiliated with, sponsored by, or endorsed by the AICPA, NASBA, or any state board of accountancy. The Services are provided “as is.”

11. Limitation of liability.

To the fullest extent permitted by law, we are not liable for indirect, incidental, or consequential damages, and our total liability will not exceed the amount you paid us in the 12 months before the claim.

12. Indemnification.

You agree to indemnify us against claims arising from your misuse of the Services or violation of these Terms.

13. Termination.

We may suspend or terminate access for violation of these Terms.

14. Governing law & disputes.

These Terms are governed by the laws of New York.

15. Changes.

We may update these Terms; continued use means acceptance.

16. Contact.

Smarter Exam Prep, 2248 Broadway #1429, New York, NY, support@smartercpareview.com.