Discipline SectionCPA Exam 2026· Last updated: July 27, 2026

TCP Exam Guide

Q: What's the difference between TCP and REG?

[REG](/guides/reg) covers tax compliance fundamentals and business law. TCP goes deeper into tax planning strategies, entity taxation, and personal financial planning. TCP is more strategy-focused.

Tax Compliance and Planning

80%

Pass Rate

60-80

Study Hours

MCQs (50%)

TBSs (50%)

Quick Answer

TCP (Tax Compliance and Planning) has the highest CPA exam pass rate at 80% and requires just 60–80 study hours. It builds on REG tax knowledge with deeper coverage of tax planning, research, and compliance. As of July 1, 2026, the TCP blueprint includes One Big Beautiful Bill Act provisions, adding planning dimensions around permanent TCJA rules, restored bonus depreciation, and new deductions.

Assesses skills related to U.S. federal tax compliance for individuals and entities, tax planning strategies, and personal financial planning.

Pass Rate Insight: Highest pass rate of all sections. Ideal for candidates with tax backgrounds.

CPA Exam: Continuous Testing Year-Round

The CPA exam is now available year-round with continuous testing. Score releases happen quarterly — plan your study timeline to align with your target testing date.

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Exam Format & Time Management

Exam Structure

Duration4 hours

Multiple Choice Questions68 (50% weight)

Task-Based Simulations7 (50% weight)

Optional Break15 minutes (after testlet 3)

Recommended Pacing

Time per MCQ~1.8 minutes

Time per TBS~17 minutes

MCQ Testlets2 testlets × 34 questions

TBS Testlets3 testlets (varies by section)

Testlet Progression

Testlet 1: MCQs→Testlet 2: MCQs→Break (Optional)→Testlets 3-5: TBSs

Content Blueprint

Area	Content	Weighting
I	Tax Compliance and Planning for Individuals and Personal Financial Planning	30-40%
II	Entity Tax Compliance	30-40%
III	Entity Tax Planning	10-20%
IV	Property Transactions	10-20%

Key Topics Tested

Gross income, AGI, taxable income, estimated taxes
Equity compensation and AMT
Passive activity and at-risk limitations
Gift taxation compliance and planning
Personal financial planning
C and S corporation taxation
Partnership taxation
Entity selection and tax planning strategies
OBBBA provisions: permanent TCJA individual brackets, standard deduction, child tax credit (testable as of July 1, 2026)
No-tax-on-tips and overtime pay deductions — planning implications for individual clients
SALT deduction cap increase to $40,000 in 2025 ($40,400 in 2026) and phase-out for high earners
100% bonus depreciation restoration — entity-level planning strategies

Study Tips for TCP

1Focus on application and analysis — much of the exam tests practical scenarios
2If taking before July 2026, coordinate TCP study with REG
3Minimum 60 hours of study time for content AND application
4Think like a tax planner: "What strategies would you implement?"
5Practice multi-entity scenarios combining different tax treatments
6TCP and REG both updated July 1, 2026 for OBBBA, which is now testable. If you chose TCP as your discipline, study the planning angle of OBBBA provisions (bonus depreciation strategies, SALT cap phase-outs, entity selection) rather than just the compliance rules tested on REG.

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Best Courses for TCP

Top-rated CPA review courses for mastering Tax Compliance and Planning

#1 for TCP4.1 ★

Surgent

$799–$1,699

Effective for identifying tax knowledge gaps with adaptive tech

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#2 for TCP4.4 ★

Becker

$2,499–$4,999

Comprehensive tax planning content

Read Full Review

#3 for TCP4.3 ★

UWorld

$1,999–$2,899

Strong adaptive technology for tax topics

Read Full Review

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Study Resources for TCP

Exam Day Checklist

Prometric walkthrough, what to bring, calculator policy

Score Release Calendar

2026 score release dates and timeline

CPA Exam Resources

Supplements, practice tests, YouTube, podcasts, and more

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TCP Frequently Asked Questions

TCP has the highest pass rate (roughly 80%) of any CPA exam section. It's ideal for candidates with tax experience or those who performed well on REG.

REG covers tax compliance fundamentals and business law. TCP goes deeper into tax planning strategies, entity taxation, and personal financial planning. TCP is more strategy-focused.

Yes, TCP is ideal for tax professionals. It leverages your practical experience and has the highest pass rate. Many tax specialists find TCP the natural choice. For a breakdown of which courses offer the strongest tax content, see our Best CPA Review Courses (2026) ranking.

Provisions with 2024-2025 effective dates became eligible for testing on TCP as of July 1, 2026. This includes One Big Beautiful Bill Act provisions: permanent TCJA brackets and deductions, restored 100% bonus depreciation, the $40,000 SALT cap (rising to $40,400 in 2026), no-tax-on-tips, and overtime pay deductions. The AICPA standard is that new legislation becomes testable in the calendar quarter beginning six months after the effective date.

OBBBA impacts TCP more on the planning side than the compliance side. Permanent TCJA provisions eliminate sunset scenario calculations, which simplifies some questions. But new provisions like the SALT cap phase-out for high earners, restored bonus depreciation, and Trump Accounts for children born 2025-2028 add planning dimensions. Candidates who already studied REG's OBBBA compliance rules will find TCP's planning angle builds naturally on that foundation.