Disclaimer

What this product is, and what it is not

ChatCPA sells study materials for the CPA examination. This page says plainly what those materials can and cannot do for you, and where they can be wrong.

Effective August 13, 2026. Replaces the version dated January 28, 2023, which described an AI accounting-advice service. That is not what this is.

The short version. This is exam preparation, not accounting advice. Nothing here creates a CPA-client relationship. The questions are original practice questions, not real exam questions, and ChatCPA has no affiliation with the organizations that write or administer the exam. No score is promised. Material can contain errors, and when we find them we publish them in the changelog rather than quietly patching them.

1. Study material, not professional advice

Everything on this site is written to teach the CPA examination. It is not accounting, tax, audit, legal, or financial advice, and it is not written for your facts. Using the site, the test bank, or the assistant does not create a CPA-client relationship with Nicholas Miller or with CHATCPA LLC, and nothing here is covered by the professional engagement standards that would apply if it did. Exam answers are keyed to the rules as the examination tests them, which is not always how a live engagement would resolve the same question. Do not use a practice explanation as authority for a real filing, a real audit, or a real client position. Hire someone for that, including us if you like, through find a CPA.

2. No affiliation with the exam

ChatCPA is not affiliated with, endorsed by, sponsored by, or connected to the AICPA, NASBA, Prometric, the IMA, or any state board of accountancy. Those organizations write, score, and administer the examination. We do not. Every question in the bank is original work written for this product. None of them are actual examination questions, and anyone selling you actual examination questions is selling you a violation of the exam's confidentiality rules.

3. No guarantee of a score

Passing depends on your background, your preparation, your time, and the exam you sit. We do not guarantee a passing score, a specific score, or any outcome, and we do not publish pass rates, because we cannot verify a pass rate we did not observe. The predicted score in the test bank is a statistical estimate calculated from your own answers in this product. It is not a prediction of your real score, it is not endorsed by anyone who scores the real exam, and the software says so where it appears. Treat it as a study signal, not a forecast.

4. Where this material can be wrong

A bank of CPA exam questions and simulations, written with AI assistance and verified by automated solvers and a human CPA, will contain errors. The useful thing is to say where they come from:

  • Correlated model error. Questions are checked by independent models. When they share the same outdated fact, they can agree on the same wrong answer. This has happened, it is documented, and it is why questions turning on statutory dollar thresholds get human review.
  • Tax law that moved. Tax questions are written against a stated law year. Legislation changes rules after questions ship. We date and re-check them, and we do not always get there first.
  • Citations. Authority references are checked but not infallible, and standard setters renumber paragraphs. Cite the codification, not us.
  • Automated feedback. Teach-back grading and the assistant use language models. They can be confidently wrong. They are graded against our explanations, not against official examination rubrics, which are not published.

Corrections are published with dates in the changelog, including the ones that embarrass us. If you find an error, send it to finance@chatcpa.io and it will be read by the CPA who wrote the material.

On the assistant. The AI assistant answers study questions using a third-party language model. It is a tutor for exam concepts, not a research tool for live engagements, and it can state things that are wrong or out of date with complete confidence. Do not enter client names, client financial data, or anything else confidential into it. Your messages are sent to the model provider to produce a reply, as described in the privacy policy.

5. Third-party material and links

Where we link to the AICPA Blueprints, the codification, the Internal Revenue Code, or any other outside source, that material belongs to its owner and can change without notice. We do not control it and do not warrant it. Where we quote a standard, the standard governs, not our paraphrase of it.

6. Limits on liability

The site and the services are provided as they are, without warranties of any kind, express or implied, including merchantability, fitness for a particular purpose, and uninterrupted availability. To the fullest extent the law allows, CHATCPA LLC is not liable for indirect, incidental, special, or consequential damages, including lost profits, lost study time, a failed exam section, or lost data. Our total liability for any claim about the services is limited to what you paid us in the twelve months before the claim. Some jurisdictions do not allow these limits, in which case they apply as far as they legally can. The full terms of sale are in the terms and conditions.

7. Contact

CHATCPA LLC, Oregon. finance@chatcpa.io.

The reason this page names its own failure modes is that a study product that hides them is harder to trust than one that lists them. What each claim on this site rests on is set out at methodology, and every correction we have made is at changelog. Nicholas Miller, CPA · Oregon license #14907.