TCP Exam Guide
Tax Compliance and Planning
Quick Answer
TCP (Tax Compliance and Planning) has the highest CPA exam pass rate at 77% and requires just 60–80 study hours. It builds on REG tax knowledge with deeper coverage of tax planning, research, and compliance. On July 1, 2026, the AICPA updates the TCP blueprint for 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.
Build My Study PlanExam Format & Time Management
Exam Structure
Recommended Pacing
Testlet Progression
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 | 15-25% |
| 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 July 1, 2026)
- No-tax-on-tips and overtime pay deductions — planning implications for individual clients
- SALT deduction cap increase to $40,000 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 update July 1, 2026 for OBBBA. 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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Study Resources for TCP
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Free TCP Study Guide PDF
4-page guide with topic sequences, weekly timeline, and practice tracker for all 60–80 hours of TCP prep.
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