Does a cpa reveiw course qualify for the american opportunity tax credit

No, a CPA review course does not qualify for the American Opportunity Tax credit.

To be eligible for the AOTC, the student must:

• Be pursuing a degree or other recognized education credential
• Be enrolled at least half time for at least one academic period* beginning in the tax year
• Not have finished the first four years of higher education at the beginning of the tax year
• Not have claimed the AOTC or the former Hope credit for more than four tax years
• Not have a felony drug conviction at the end of the tax year

Thanks for the answer but which of these criteria am I missing.

At least the first one, and possibly the second one.

I was enrolled in a qualified institution during the year and received a BA in business

If you otherwise satisfy the requirements for the AOTC, then you can claim it. Just being in a CPA review course does not make you eligible for the AOTC, which was the question you asked.

Thanks a lot, I appreciate your time.

You're welcome!