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CPA TCP Exam Guide: Format, Topics and Study Plan

Tax Compliance and Planning. A free 10-question multiple-choice readiness check, section-specific study tools and a private topic report. Start with your current strengths, then focus on your next study priority.

Practice areas for TCP

Tax Compliance and Planning for IndividualsSection-specific feedback
Tax Compliance and Planning for EntitiesSection-specific feedback
Entity Tax PlanningSection-specific feedback
Property TransactionsSection-specific feedback

Actual CPA sections are four hours with MCQ and task-based simulation testlets. A 75 is scaled, not 75% correct. One section purchase does not unlock the other five.

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UNDERSTAND YOUR EXAM

A practical guide to CPA TCP

Tax Compliance and Planning (TCP) is the CPA Exam Discipline for candidates who want deeper preparation in federal tax compliance, tax planning and personal financial planning. It is one of three Discipline choices, alongside BAR and ISC.

This guide explains the current 2026 TCP structure, the topics behind the blueprint and practical ways to prepare. Use it with the current AICPA blueprint and your jurisdiction's candidate materials.

What is the CPA TCP exam?

TCP is a Discipline section of the Uniform CPA Examination. Every candidate passes AUD, FAR and REG, then chooses one Discipline: TCP, BAR or ISC. Passing TCP does not create a different CPA license.

TCP goes beyond REG into federal tax compliance and planning for individuals and entities, plus personal financial planning. It is a natural fit for candidates interested in tax work, but the best Discipline is the one that fits your preparation and career direction.

2026 TCP format and scoring

TCP is a four-hour computer-based section with five testlets: two multiple-choice question testlets followed by three task-based simulation testlets. The 2026 blueprint lists 68 MCQs and seven TBSs: 34, 34, 2, 3 and 2 items across the five testlets.

Your reported section score runs from 0 to 99, and 75 is the passing standard. It is a scaled score, not 75% correct. For TCP, MCQs and TBSs each make up 50% of the weighted score, and some unscored pretest items are mixed into the exam.

TCP topics and study priorities

The 2026 TCP blueprint allocates 30–40% each to tax compliance and planning for individuals and personal financial planning, and entity tax compliance. Entity tax planning and property transactions, including disposition of assets, each account for 10–20%.

Start with the two larger areas, then connect rules to decisions about timing, entity structure, transactions and tax consequences. Give simulations the same attention as MCQs: they ask you to apply information from a realistic scenario rather than simply recall a rule.

How to study for TCP

Build your plan from the effective 2026 blueprint, not a generic tax checklist. Work topic by topic: learn the rule, solve a few focused MCQs, then apply it in scenario-based tasks where you must identify the relevant facts and choose a tax treatment or planning approach.

Keep an error log that separates a missed rule from a calculation, reading or judgment error. Revisit the topic with a short quiz and a lesson or flashcards, then mix it back into cumulative practice so related individual, entity and property concepts stay connected.

TCP registration and cost context

Apply through the jurisdiction where you meet the eligibility requirements. Before you can schedule a TCP appointment, you need a Notice to Schedule (NTS); application timing, NTS validity and eligibility can differ by jurisdiction.

There is no single official TCP price to quote. Your total can include application, administration and examination fees, and may change by jurisdiction or testing location. Check your board's application materials and the NASBA CPA Exam FAQ before you apply.

Practical next steps for TCP candidates

Confirm that TCP is your chosen Discipline, download the current blueprint and mark the areas you have already covered in REG or tax coursework. Set an exam date only after checking your jurisdiction's requirements, NTS timing and available appointments.

Use a short readiness check to choose your first study targets, then practice both MCQs and scenario-based work. Before test day, use the AICPA sample test to become familiar with the official testing software; it is a software-familiarity tool, not a scored readiness result.

CLEAR ANSWERS, BEFORE YOU START

CPA TCP questions, answered

What does TCP stand for on the CPA Exam?

TCP stands for Tax Compliance and Planning. It is one of the three CPA Exam Discipline options and focuses on advanced federal tax compliance and planning for individuals and entities, along with personal financial planning.

How many questions and simulations are on TCP?

The 2026 blueprint lists 68 multiple-choice questions and seven task-based simulations. They are delivered in five testlets: two MCQ testlets, then three TBS testlets.

Does a 75 mean I need 75% correct on TCP?

No. A 75 is the CPA Exam passing standard on a 0–99 scaled-score scale. It is not a raw percentage correct, and TCP scoring combines weighted MCQ and TBS performance.

What are the main TCP topics?

The 2026 blueprint covers tax compliance and planning for individuals and personal financial planning; entity tax compliance; entity tax planning; and property transactions, including dispositions of assets. Use the official blueprint for the underlying groups, topics and tested skills.

Should I take REG before TCP?

There is no universal required order. TCP builds on federal tax concepts that overlap with REG, so taking REG first can make sense for many candidates. Choose an order that fits your tax background, study schedule, jurisdiction rules and planned testing dates.

How much does the TCP exam cost?

Fees are not uniform nationwide. Your jurisdiction may charge application, administration and examination fees, and testing-location charges can also vary. Verify the current amount in your jurisdiction's application materials before applying.

Official CPA TCP resources

Check the exam sponsor and your licensing or admissions authority for current rules and fees.

Exam information updated October 31, 2026.

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