I wouldn't recommend a tutor. Pick a good review program and ask questions of their staff. Roger has homework help available and they get back to you right away.
I think Gleim even has personal guidance counselors – that's a big plus, given that their program is like $999 for all four sections and “access our materials until you pass” (and I assume that includes an unlimited amount of “counseling”…although not sure if the counseling services include tutoring-style help.)
I used to tutor – not accounting, but math and chemistry. While I had some students who did well because of my services, most did not, and the reason was because they did not
study correctly and/or just didn't have a good foundation to begin with. Tutors can only do so much for anyone. And with the CPA exam being the unpredictable way it is, and the formats
always changing at least slightly, AND given that the tutor probably took it a long time ago, it's not worth it. I'd venture to say everyone who attempts the CPA exam is already “a good student.” We know how to study. We have half a brain in our heads. We finished school and have a degree. We've learned accounting. If someone was charging like 25-30 bucks an hour and I was completely stuck on some questions, I'd give it to them. But as for that tutor helping me pass these exams? I don't think it would work.
Although, in one of Roger's videos, he mentioned that there once was a guy he “tutored” who was up for CFO or some ultra-high, half-a-million dollars per year position at Big 4 or some firm, and he had no CPA. He paid Roger huge bucks to work one-on-one with him because he was having trouble. I guess it's possible.