CPA Exam Prep Tutoring
The shortcut: Specialize in one Discipline section (BAR, ISC, or TCP) plus FAR, and sell to candidates who already own Becker. They've proved they'll spend — they're missing a human who can read their actual simulation answers.
Industry: Tutoring & Training | Investment level: Small — $2,000-$8,000 | Time to launch: 4-8 weeks (E&O bind + sample lesson recordings + first paid client gate the launch)
Best for: Licensed CPAs (or recently passed candidates with documented section scores) who can sit with a senior associate, read their wrong Task-Based Simulation answers, and explain why the AICPA scored them down. What you'll likely make: $1,800 month 3, $4,500 month 6, $8,500 month 12. Math is in Section 4.
Market Opportunity
Your client has the Becker subscription. She has a 75 on FAR after two attempts and an 18-month rolling window with eleven months left. She's a senior associate at a regional accounting firm. What she doesn't have is an actual person — not a software platform — who can look at her last simulation and tell her, in plain words, why the AICPA graders dropped her two points under passing.
That gap is the business. The CPA exam went through its biggest format change in decades on January 1, 2024 under the CPA Evolution initiative — the old BEC section retired, replaced by three Discipline sections (Business Analysis and Reporting / BAR, Information Systems and Controls / ISC, and Tax Compliance and Planning / TCP). Candidates pass AUD, FAR, REG, and one Discipline. Pass rates are punishing — AICPA's last pre-Evolution release had FAR at 39.5%, AUD at 46.7%, REG at 58.5%, BEC at 59.4%. Six in ten FAR sitters fail. BAR, which absorbed much of the old FAR content, is tracking similarly low.
Start with this idea — free signup, no card required.