Last Updated: January 28, 2026
Effective Date: January 28, 2026
These Terms of Service ("Terms") constitute a legally binding agreement between you ("User," "you," or "your") and BC Holdings LLC, a District of Columbia limited liability company, operating as Meridian CPA Review ("Company," "we," "us," or "our"), governing your access to and use of the Meridian CPA Review website located at www.meridiancpareview.com, and all associated services, applications, and content (collectively, the "Service").
BY ACCESSING OR USING THE SERVICE, CREATING AN ACCOUNT, OR CLICKING "I AGREE," YOU ACKNOWLEDGE THAT YOU HAVE READ, UNDERSTOOD, AND AGREE TO BE BOUND BY THESE TERMS AND OUR PRIVACY POLICY, WHICH IS INCORPORATED HEREIN BY REFERENCE.
If you do not agree to these Terms in their entirety, you must not access or use the Service. We reserve the right to deny access to any person who does not accept these Terms.
By using the Service, you represent and warrant that: (a) you are at least eighteen (18) years of age; (b) you have the legal capacity to enter into a binding agreement; (c) you are not prohibited from using the Service under applicable law; and (d) all information you provide is accurate, current, and complete.
Meridian CPA Review is an educational technology platform designed to assist candidates in preparing for the Uniform Certified Public Accountant (CPA) Examination. The Service includes, but is not limited to:
The Service expressly does NOT include or provide:
All content provided through the Service is for educational and informational purposes only. The Service is designed as a supplemental study tool and should not be relied upon as the sole source of CPA exam preparation. Users are encouraged to use multiple study resources and consult official AICPA Blueprint materials.
The Service incorporates artificial intelligence technology to enhance your learning experience. AI-powered features include:
Our AI features are powered by third-party artificial intelligence services, including Anthropic's Claude language model. By using AI features, you acknowledge that your queries and interactions are processed by these third-party services subject to their respective terms and policies.
IMPORTANT AI DISCLAIMER
AI-GENERATED CONTENT MAY CONTAIN ERRORS, INACCURACIES, OMISSIONS, OR OUTDATED INFORMATION. ARTIFICIAL INTELLIGENCE SYSTEMS ARE PROBABILISTIC IN NATURE AND MAY PRODUCE RESPONSES THAT ARE INCORRECT, MISLEADING, OR INAPPROPRIATE ("HALLUCINATIONS"). AI RESPONSES SHOULD NOT BE RELIED UPON AS THE SOLE SOURCE OF TRUTH OR FACTUAL INFORMATION.
USERS MUST INDEPENDENTLY VERIFY ALL AI-GENERATED INFORMATION WITH AUTHORITATIVE SOURCES INCLUDING BUT NOT LIMITED TO THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), INTERNAL REVENUE SERVICE (IRS), AICPA, GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB), AND OTHER OFFICIAL REGULATORY BODIES.
AI FEATURES ARE PROVIDED FOR EDUCATIONAL ASSISTANCE ONLY AND DO NOT CONSTITUTE PROFESSIONAL ADVICE. THE AI CANNOT AND DOES NOT GUARANTEE EXAM SUCCESS OR ANY PARTICULAR OUTCOME.
By using AI features, you acknowledge and agree that:
AI features may be subject to usage limits based on your subscription tier and current availability. During beta periods, limits may differ from published tier specifications. We reserve the right to modify, suspend, or discontinue any AI feature at any time without prior notice.
To access certain features of the Service, you must create an account. When creating an account, you agree to:
You are solely responsible for maintaining the confidentiality and security of your password and account credentials. You agree not to disclose your password to any third party. You accept full responsibility for all activities that occur under your account, whether or not authorized by you.
You must be at least eighteen (18) years of age to create an account and use the Service. By creating an account, you represent and warrant that you meet this age requirement.
We reserve the right to suspend or terminate your account at any time, with or without cause, with or without notice, including but not limited to cases where we reasonably believe you have violated these Terms, engaged in fraudulent activity, or pose a security risk.
The Service is currently available at no cost during our beta period. During the beta period, all registered users receive full access to the platform, including practice questions, task-based simulations, and AI-powered study tools.
When we introduce paid subscription plans, all users who registered during the beta period will receive twelve (12) months of continued free access from the date paid plans are publicly announced. We will provide reasonable advance notice before paid plans take effect.
We reserve the right to modify the features, functionality, and pricing of the Service at any time with reasonable notice to registered users. The beta access guarantee described in Section 5.2 will be honored regardless of any other changes to pricing or features.
The Service offers multiple subscription tiers with varying features and access levels:
Current pricing and specific feature availability for each tier are displayed on our website and are subject to change at our discretion.
All payments are processed securely through Stripe, our third-party payment processor. By making a purchase, you agree to Stripe's terms of service. We do not store your complete credit card information on our servers. All prices are in United States Dollars (USD) unless otherwise specified.
You are responsible for any applicable sales tax, use tax, VAT, or other taxes associated with your purchase, except for taxes based on our net income.
We offer a thirty (30) day money-back guarantee for paid subscriptions. To request a refund, you must email support@meridiancpareview.com within thirty (30) days of your original purchase date. Refund requests are processed within seven (7) to ten (10) business days. Refunds are issued to the original payment method.
Exceptions: Refunds may be denied if we determine, in our sole discretion, that you have abused the refund policy, accessed a substantial portion of the content, or violated these Terms.
All content on the Service, including but not limited to text, questions, explanations, graphics, logos, images, audio, video, software, and the overall design and arrangement thereof (collectively, "Content"), is owned by BC Holdings LLC or its licensors and is protected by United States and international copyright, trademark, patent, trade secret, and other intellectual property laws.
Subject to your compliance with these Terms, we grant you a limited, non-exclusive, non-transferable, non-sublicensable, revocable license to access and use the Service and Content solely for your personal, non-commercial educational purposes.
You agree NOT to:
"Meridian CPA Review," "Prime Meridian," "Meridian Navigator," and associated logos are trademarks of BC Holdings LLC. Other trademarks, service marks, and logos used on the Service are the property of their respective owners.
You may create notes, submit feedback, and interact with the Service in ways that generate content ("User Content"). You retain ownership of your User Content, but by submitting it, you grant us a worldwide, non-exclusive, royalty-free, perpetual, irrevocable license to use, reproduce, modify, and display such User Content for the purpose of operating and improving the Service.
Any suggestions, ideas, feedback, or other submissions you provide regarding the Service become our property without any obligation of compensation or attribution to you.
You agree NOT to:
We reserve the right to review, edit, refuse, or remove any User Content at our sole discretion, without notice or liability to you.
WE MAKE NO GUARANTEE, REPRESENTATION, OR WARRANTY THAT USE OF OUR SERVICE WILL RESULT IN PASSING THE CPA EXAM OR ACHIEVING ANY PARTICULAR SCORE. EXAM SUCCESS DEPENDS ON NUMEROUS FACTORS BEYOND OUR CONTROL INCLUDING BUT NOT LIMITED TO YOUR INDIVIDUAL EFFORT, STUDY HABITS, PRIOR KNOWLEDGE, EDUCATIONAL BACKGROUND, TEST-TAKING ABILITIES, MENTAL AND PHYSICAL CONDITION ON EXAM DAY, AND THE SPECIFIC CONTENT OF THE EXAM ADMINISTERED TO YOU.
PAST PERFORMANCE OF OTHER USERS IS NOT INDICATIVE OF YOUR FUTURE RESULTS. ANY STATISTICS, TESTIMONIALS, OR SUCCESS RATES SHARED ARE FOR INFORMATIONAL PURPOSES ONLY AND DO NOT CONSTITUTE A GUARANTEE OF SIMILAR OUTCOMES.
THE SERVICE IS PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, NON-INFRINGEMENT, AND FREEDOM FROM COMPUTER VIRUSES OR OTHER HARMFUL CODE.
WE DO NOT WARRANT THAT THE SERVICE WILL BE UNINTERRUPTED, ERROR-FREE, SECURE, OR FREE FROM DEFECTS. WE DO NOT WARRANT THE ACCURACY, COMPLETENESS, RELIABILITY, OR TIMELINESS OF ANY CONTENT OR INFORMATION PROVIDED THROUGH THE SERVICE.
NOTHING IN THE SERVICE CONSTITUTES PROFESSIONAL ACCOUNTING, AUDITING, TAX, LEGAL, FINANCIAL, OR INVESTMENT ADVICE. ALL CONTENT IS PROVIDED FOR EDUCATIONAL AND INFORMATIONAL PURPOSES ONLY. YOU SHOULD CONSULT QUALIFIED PROFESSIONALS FOR SPECIFIC ADVICE REGARDING YOUR INDIVIDUAL CIRCUMSTANCES.
AI-GENERATED CONTENT MAY CONTAIN ERRORS, INACCURACIES, OR OUTDATED INFORMATION. AI RESPONSES ARE PROBABILISTIC IN NATURE AND SHOULD NOT BE RELIED UPON AS THE SOLE SOURCE OF TRUTH. USERS MUST INDEPENDENTLY VERIFY ALL INFORMATION WITH AUTHORITATIVE SOURCES INCLUDING OFFICIAL ACCOUNTING STANDARDS, TAX CODE, AND REGULATORY GUIDANCE.
WE ARE NOT LIABLE FOR ANY FAILURE, INTERRUPTION, OR DEGRADATION OF THIRD-PARTY SERVICES INCLUDING BUT NOT LIMITED TO SUPABASE, STRIPE, VERCEL, RESEND, ANTHROPIC, OR GOOGLE. WE HAVE NO CONTROL OVER THE AVAILABILITY, PERFORMANCE, OR POLICIES OF THIRD-PARTY PROVIDERS.
Some jurisdictions do not allow the exclusion of certain warranties or limitations on implied warranties. In such jurisdictions, the above exclusions and limitations shall apply to the maximum extent permitted by applicable law.
TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT SHALL BC HOLDINGS LLC, ITS OFFICERS, DIRECTORS, MEMBERS, MANAGERS, EMPLOYEES, AGENTS, CONTRACTORS, AFFILIATES, SUCCESSORS, OR ASSIGNS BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, PUNITIVE, OR EXEMPLARY DAMAGES, INCLUDING BUT NOT LIMITED TO DAMAGES FOR LOSS OF PROFITS, GOODWILL, USE, DATA, OR OTHER INTANGIBLE LOSSES, ARISING OUT OF OR IN CONNECTION WITH:
REGARDLESS OF WHETHER WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES AND REGARDLESS OF THE LEGAL THEORY UPON WHICH ANY CLAIM IS BASED.
OUR TOTAL AGGREGATE LIABILITY ARISING OUT OF OR RELATING TO THESE TERMS OR THE SERVICE SHALL NOT EXCEED THE GREATER OF: (A) THE TOTAL AMOUNT YOU PAID TO US IN THE TWELVE (12) MONTHS IMMEDIATELY PRECEDING THE EVENT GIVING RISE TO THE CLAIM; OR (B) ONE HUNDRED UNITED STATES DOLLARS ($100.00 USD).
Some jurisdictions do not allow the exclusion or limitation of certain damages. In such jurisdictions, our liability shall be limited to the maximum extent permitted by law.
You agree to indemnify, defend, and hold harmless BC Holdings LLC, its officers, directors, members, managers, employees, agents, contractors, affiliates, successors, and assigns from and against any and all claims, damages, losses, liabilities, costs, and expenses (including reasonable attorneys' fees and court costs) arising out of or related to:
We reserve the right, at your expense, to assume the exclusive defense and control of any matter for which you are required to indemnify us, and you agree to cooperate fully with our defense of such claims. This indemnification obligation shall survive termination of these Terms and your use of the Service.
Before initiating any formal legal proceeding, you agree to first contact us at support@meridiancpareview.com to attempt to resolve any dispute informally. We will attempt to resolve the dispute through good-faith negotiations for at least thirty (30) days before either party may initiate formal proceedings.
If informal resolution is unsuccessful, any dispute, controversy, or claim arising out of or relating to these Terms or the Service shall be resolved by binding arbitration administered by the American Arbitration Association (AAA) in accordance with its Commercial Arbitration Rules. The arbitration shall be conducted in Miami-Dade County, Florida, before a single arbitrator. The arbitrator's decision shall be final and binding and may be entered as a judgment in any court of competent jurisdiction.
YOU AND BC HOLDINGS LLC AGREE THAT EACH MAY BRING CLAIMS AGAINST THE OTHER ONLY IN YOUR OR ITS INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS, COLLECTIVE, OR REPRESENTATIVE PROCEEDING. The arbitrator may not consolidate more than one person's claims and may not preside over any form of representative or class proceeding.
Notwithstanding the above, either party may bring an individual action in small claims court for disputes within that court's jurisdiction. Additionally, either party may seek injunctive or other equitable relief in any court of competent jurisdiction to prevent the actual or threatened infringement, misappropriation, or violation of a party's intellectual property rights.
These Terms and any dispute arising out of or related to them or the Service shall be governed by and construed in accordance with the laws of the State of Florida, United States, without regard to its conflict of law provisions. For any disputes not subject to arbitration, you consent to the exclusive jurisdiction and venue of the state and federal courts located in Miami-Dade County, Florida.
You may terminate your account at any time by contacting us at support@meridiancpareview.com. Upon termination, your access to the Service will be revoked, and your data may be deleted in accordance with our Privacy Policy.
We may terminate or suspend your account and access to the Service immediately, without prior notice or liability, for any reason, including but not limited to breach of these Terms. Upon termination, your right to use the Service will immediately cease.
Upon termination: (a) all licenses and rights granted to you under these Terms will immediately terminate; (b) you must cease all use of the Service; and (c) you will not be entitled to any refund of fees paid, except as expressly provided in Section 6.4.
The following sections shall survive termination: Sections 6 (Intellectual Property), 8 (Disclaimers), 9 (Limitation of Liability), 10 (Indemnification), 11 (Dispute Resolution), 12.4 (Survival), and 14 (Miscellaneous).
We reserve the right to modify, amend, or update these Terms at any time in our sole discretion. We will provide notice of material changes by posting the updated Terms on the Service and updating the "Last Updated" date, and where feasible, by sending email notification to the address associated with your account.
Your continued use of the Service after the effective date of any modifications constitutes your acceptance of the modified Terms. If you do not agree to the modified Terms, you must discontinue use of the Service and terminate your account.
These Terms, together with our Privacy Policy, constitute the entire agreement between you and BC Holdings LLC regarding the Service and supersede all prior and contemporaneous agreements, proposals, or representations, whether written or oral.
If any provision of these Terms is held to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such provision shall be modified to the minimum extent necessary to make it valid and enforceable, or if modification is not possible, shall be severed from these Terms. The remaining provisions shall continue in full force and effect.
Our failure to enforce any right or provision of these Terms shall not constitute a waiver of such right or provision. Any waiver must be in writing and signed by an authorized representative of BC Holdings LLC.
You may not assign or transfer these Terms or any rights or obligations hereunder without our prior written consent. We may freely assign these Terms without restriction. These Terms shall be binding upon and inure to the benefit of the parties and their respective successors and permitted assigns.
We shall not be liable for any failure or delay in performance due to causes beyond our reasonable control, including but not limited to acts of God, natural disasters, war, terrorism, riots, civil unrest, government actions, labor disputes, power failures, internet outages, or third-party service provider failures.
Section headings are for convenience only and shall not affect the interpretation of these Terms.
By using the Service, you consent to receiving electronic communications from us, including emails and notices posted on the Service. You agree that all agreements, notices, disclosures, and other communications that we provide electronically satisfy any legal requirement that such communications be in writing.
If you have any questions, concerns, or complaints regarding these Terms or the Service, please contact us:
BC Holdings LLC
d/b/a Meridian CPA Review
Email: support@meridiancpareview.com
Website: www.meridiancpareview.com
BY CREATING AN ACCOUNT, MAKING A PURCHASE, OR USING THE SERVICE IN ANY MANNER, YOU ACKNOWLEDGE THAT YOU HAVE READ THESE TERMS OF SERVICE IN THEIR ENTIRETY, UNDERSTAND THEM, AND AGREE TO BE LEGALLY BOUND BY THEM. YOU FURTHER ACKNOWLEDGE THAT THESE TERMS CONTAIN IMPORTANT DISCLAIMERS, A LIMITATION OF LIABILITY, AN INDEMNIFICATION OBLIGATION, A BINDING ARBITRATION CLAUSE, AND A CLASS ACTION WAIVER, ALL OF WHICH AFFECT YOUR LEGAL RIGHTS.