Pass Promise Terms

1. Eligibility.

The Pass Promise is available only to members enrolled in The Coaching Circle. It does not apply to The Course, single-section purchases, or free trial users. You must have paid in full, or be current on an active payment plan, at the time of the failed exam attempt and at the time you submit a claim.

2. Scope.

The Pass Promise applies per exam section, to a maximum of one (1) reimbursed retake per section, for up to four (4) sections (the three Core sections plus one Discipline). A section for which a reimbursement has been paid is not eligible again.

3. Requirements.

To qualify for a section, you must complete all of the following before sitting for that section, as recorded in your Smarter CPA account:

(a) Coaching attendance — attend at least one live Coaching Circle call each week during your study period for that section. Your study period runs from the date you begin the section in your study plan to the date you sit.

(b) Content completion — completion of every lecture, every multiple-choice question, and every full-length simulated exam for that section.

(c) Readiness benchmark — a score higher than 70 on at least one of your first two attempts at a full-length simulated exam for that section.

4. What is reimbursed.

If you meet requirements (a)–(c), sit for the section with your membership active, and do not pass, we will reimburse the examination fee you pay to re-sit the failed section, up to a maximum of US $350 per section — up to US $1,400 across the four sections required for licensure. Reimbursement is paid to you after you register for the retake. Not reimbursed: your initial application fee, state board licensing fees, international testing surcharges, rescheduling or no-show fees, course tuition, or any other cost.

5. How to claim.

Submit a claim to support@smartercpareview.com within 30 days of registering for the retake (which you may do anytime while your membership is active), including: (a) your official score notice showing the failing score, (b) proof of registration and payment for the retake of that section, and (c) the name and email on your Smarter CPA account. We will confirm your completion record and pay approved claims within 30 days of approval.

6. Exclusions.

The Pass Promise does not apply where: the requirements in Section 3 were not met before you sat; your account was suspended, terminated, or in payment default at the time you sat or claimed; your score was voided or invalidated by the examining authority; you violated the AICPA/NASBA candidate rules or our Terms of Service; or completion records were falsified or manipulated. Sharing account access is grounds for disqualification.

7. Non-transferable.

Reimbursements are personal to the enrolled member, have no cash value, cannot be transferred, assigned, or exchanged, and cannot be combined with any other guarantee, refund, or promotion covering the same fee.

8. Records govern.

Completion, attendance, and simulated-exam records in your Smarter CPA account are the sole basis for determining eligibility. Please review your dashboard as you go; we can’t reconstruct participation that wasn’t recorded.

9. Changes.

We may modify or discontinue the Pass Promise at any time. The version in effect on the date you enrolled governs your enrollment.

10. Relationship to other terms.

The Pass Promise is separate from, and does not extend, the 14-day money-back guarantee. Smarter CPA is not affiliated with, sponsored by, or endorsed by the AICPA, NASBA, or any state board of accountancy, and does not guarantee any examination result.