Just received the results, and I passed REG with a score of 91. For this exam I relied even more heavily on CPA review for Free because my study guide did not have the new tax reform changes (I did not want to purchase an updated version). The difficulty level of the questions on the site is very comparable to the exam. And the simulations are a plus. Thank you again for providing this affordable resource. I have BEC left and will attempt this sometime this summer.