United States · Licensing examWhat's on the TCP section
Individual and entity compliance weigh the same, 30% to 40% each; planning for entities and property transactions are 10% to 20% each.
| Area | Weight |
|---|---|
| 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 (disposition of assets) | 10-20% |
Skill levels tested
| Skill | Weight |
|---|---|
| Remembering and understanding | 5-15% |
| Application | 55-65% |
| Analysis | 25-35% |
What is the TCP CPA exam format?
Two multiple-choice testlets of 34 questions each, then three simulation testlets of 2, 3 and 2 simulations. Multiple choice and simulations count for half each.
As a Discipline, TCP only runs in testing windows.
TCP and new tax law
TCP follows the same delay as REG for new law. H.R. 1 provisions with 2024 and 2025 effective dates became testable in TCP from July 1, 2026. The 2027 Blueprint makes no changes to TCP.
Sources: AICPA · AICPA & CIMA and 3 more. Checked October 2026.
- AICPA: Uniform CPA Examination Blueprints, effective January 1, 2026 (PDF) ↗
- AICPA & CIMA: CPA Exam Blueprints (2026 and 2027) ↗
- AICPA: Summary of changes to the Blueprints, effective January 1, 2027 (PDF) ↗
- AICPA & CIMA: The new CPA Exam, two years in (July 6, 2026) ↗
- AICPA & CIMA: CPA Exam frequently asked questions ↗
Rules and fees can change, so check the official site before your test.