US CPA TCP (Tax Compliance and Planning) — Complete Guide 2026
US CPA TCP exam guide: the CPA Evolution TCP discipline section on advanced US tax compliance and planning — syllabus, exam format, key tax topics, and whether TCP is the right discipline for you.
Tax Compliance and Planning (TCP) is one of the three Discipline sections of the US CPA exam. According to the AICPA blueprint effective January 2026, it lasts four hours and contains 68 multiple-choice questions and 7 task-based simulations. The AICPA reports a cumulative pass rate of 79.53 percent for the first two quarters of 2026, the highest of the six sections. This guide sets out the structure, the four content areas, how TCP overlaps with REG and what the AICPA says about the 2025 tax legislation. See our AUD guide, REG guide and FAR guide for the Core sections, and our how to become a US CPA for the full route.
At a glance
| Item | What the official sources say |
|---|---|
| Section type | Discipline: candidates choose one of BAR, ISC or TCP |
| Time | Four hours |
| Multiple-choice questions | 68, in two testlets of 34 |
| Task-based simulations | 7, in three testlets of 2, 3 and 2 |
| Score weighting | 50 percent multiple-choice, 50 percent simulations |
| Individual tax compliance and planning, and personal financial planning | 30 to 40 percent |
| Entity Tax Compliance | 30 to 40 percent |
| Entity Tax Planning | 10 to 20 percent |
| Property Transactions (disposition of assets) | 10 to 20 percent |
| Scheduling | Only in the first month of each quarter |
| Pass rate (AICPA) | 77.65 percent for 2025; 79.53 percent for the first two quarters of 2026 |
What TCP covers
TCP has four areas. Tax compliance and planning for individuals, together with personal financial planning, and entity tax compliance are each weighted 30 to 40 percent. Entity tax planning and property transactions are each weighted 10 to 20 percent. The section suits candidates who work in tax, as it follows the compliance and planning tasks a tax practitioner meets.
Exam structure
The section has five testlets: two multiple-choice testlets with 34 questions each, making 68, and three simulation testlets with 2, 3 and 2 tasks, making 7. The score is split evenly between multiple choice and simulations.
Assumptions the blueprint makes
The blueprint says candidates will not be tested on specific tax rate percentages, amounts or limitations that are indexed to inflation. That affects how you revise: understand how the rules work and where limits apply rather than memorising each year's figures.
The 2025 tax legislation
The AICPA says provisions of the 2025 federal tax legislation (H.R. 1) with effective dates in 2024 and 2025 become eligible for testing in REG and TCP from 1 July 2026. We found this on one AICPA article and have not read the AICPA's separate download on the topic, so confirm the details with that document before you rely on a rule.
How TCP compares with REG
REG covers tax alongside business law and ethics, while TCP concentrates on compliance and planning. The two overlap on individual and entity taxation, but only REG is Core. Our REG guide sets out its areas.
Discipline scheduling
NASBA says Discipline sections can only be scheduled in the first month of each quarter, whereas Core sections run year-round. Our retake and credit window guide covers retakes and credit periods, and our CPA exam fees guide covers booking costs.
How hard is TCP?
The AICPA reports 77.65 percent for 2025 and 79.53 percent for the first two quarters of 2026. The quarterly figures for 2025 ran from 74.94 percent in Q1 to 80.63 percent in Q2. TCP has the highest pass rate of the six sections, but candidates often choose it because they already work in tax, which may explain part of the gap. The AICPA does not say so, so treat that as our reading. See our CPA pass rates guide for all six.
Scoring
Scores run from 0 to 99 with a pass mark of 75. Our CPA exam scoring guide explains the release schedule and the score report.
Frequently asked questions
How many questions are on the CPA TCP exam?
68 multiple-choice questions and 7 task-based simulations over four hours.
What is the TCP pass rate?
The AICPA page reports 77.65 percent for 2025 and 79.53 percent for the first two quarters of 2026.
Is TCP harder than REG?
Pass rates are higher for TCP, but they are averages across different groups of candidates, so they do not show which is harder for you.
When can I sit TCP?
Only in the first month of each quarter, according to NASBA.
Does TCP test inflation-indexed limits?
The blueprint says candidates will not be tested on specific tax rate percentages, amounts or limitations that are indexed to inflation.
Next steps
Read the CPA syllabus guide and the registration and Notice to Schedule guide before you book. If you are comparing study options, see our Learnsignal pricing page and the CPA study materials comparison.
Source: AICPA and CIMA Uniform CPA Examination Blueprints effective January 2026, the AICPA exam structure pages and the NASBA CPA Exam Candidate Guide (September 2026), and the AICPA article 'The new CPA Exam, two years in' (July 2026). AICPA published pass rates are quarterly and cumulative, and the AICPA page we used is dated 15 July 2026 and includes the first two quarters of 2026 only. Checked October 2026.
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