Some companies offer a money-back guarantee of sorts if you don't pass the CPA exam after one or two times. This usually means meeting a long list of requirements proving that you put in the time and effort, went through all of the material provided, and still weren't able to pass the CPA exam. You may qualify for a percentage of the total cost back. Other companies might let you use the study materials until you do pass the exam, in which case it is up to you to put in the time and effort to learn everything you need to. With the quality of online CPA prep courses these days, you shouldn't have a problem passing your test if you put in the work.