Inspect the wall that you're cutting for any fasteners or nails that could damage the circular saw blade. Place the prong tip of a nail puller next to any nails. Hit the backside of the tool with a hammer to drive the prong under the nail head. Push down on the back of the tool to pull the nail up from the subfloor material.
Equip your circular saw with a wood-cutting blade. Ensure that all safety guards are in place and functioning properly before using the power tool. Locate the table adjustment guide at the back corner of the circular saw and flip the tab up to adjust it. Slide the table down, while watching the guide, until the arrow rests on the 3/4-inch mark. Push the tab down to lock the table into place at this measurement.
Place the circular saw against the wall with the engine body pointed away from the wall. Pull the slide guard tab back to expose the blade. With the front tip of the circular saw table resting on the subfloor, tilt the saw up so that the blade is raised above the floor. Squeeze the saw's power trigger and allow the blade to rotate at the full RPMs.
Bring the blade down gently into the subfloor material until the cutting table is flush with the floor. Push the saw forward while keeping the outside edge of the cutting table flush with the wall. Repeat, where needed, to cut the subfloor.