CPA TCP Practice Exam
Tax Compliance and Planning is a Discipline section that builds on REG: 68 multiple-choice questions and 7 task-based simulations in four hours. It goes deeper into individual and entity compliance, planning and property transactions.
68 multiple-choice questions and 7 task-based simulations in 4 hours and 5 testlets, scored by Blueprint area with a reason for every answer.
Or start with a free 10-question drill- 78 original TCP questions with a reason for every option
- 7 task-based simulations with exhibits and part-by-part scoring
- 8 free drills: every Blueprint topic, a mixed set and a simulation set
The sole shareholder of an S corporation works full time in the business but takes no salary, only distributions. What is the main compliance risk?
CPA TCP exam format
Tax Compliance and Planning (TCP), a Discipline section; you choose one of BAR, ISC or TCP, under the AICPA CPA Exam Blueprints effective January 1, 2027.
- Format
- 68 multiple-choice questions and 7 task-based simulations in 5 testlets (34 MCQ, 34 MCQ, then 2, 3 and 2 TBS)
- Time
- 4 hours
- Score weighting
- Multiple-choice 50%, task-based simulations 50%
- Content areas
- I Individuals and personal financial planning 30–40% · II Entity tax compliance 30–40% · III Entity tax planning 10–20% · IV Property transactions 10–20%
- Tax law tested
- H.R. 1 provisions with 2024 and 2025 effective dates have been eligible for testing since July 1, 2026
- Passing score
- A scaled score of 75 on a 0–99 scale. The scaled score is not a percentage of questions answered correctly
- When you can test
- Discipline sections test only in set windows: January 1–31 and April 1–30, 2027, then July 12–August 12 and October 1–31, 2027 on the new platform
- Fee
- US$268.59 per section exam fee in NASBA-served jurisdictions (as of July 4, 2026), plus your board’s application or registration fees
What’s on CPA TCP
The Blueprint content areas, split into the topics you study. Our full mock draws each area’s multiple-choice questions at the middle of its range. Every topic has a study guide and a free ten-question drill.
| Topic | Blueprint | Guide and drill |
|---|---|---|
| Area I. Tax Compliance and Planning for Individuals and Personal Financial Planning | 30–40% of the section | |
| Individual compliance, estimated taxes and passive losses | I.A, I.B | 10-question drill |
| Gift tax and personal financial planning | I.C, I.D | 10-question drill |
| Area II. Entity Tax Compliance | 30–40% of the section | |
| C corporation compliance | II.A | 10-question drill |
| S corporation, partnership, trust and exempt organization compliance | II.B–II.E | 10-question drill |
| Area III. Entity Tax Planning | 10–20% of the section | |
| Entity formation, liquidation and tax planning | III.A–III.D | 10-question drill |
| Area IV. Property Transactions (disposition of assets) | 10–20% of the section | |
| Property dispositions, related parties and imputed interest | IV.A–IV.C | 10-question drill |
What TCP tests
- Individual compliance and planning: estimated taxes, self-employment tax, the QBI deduction, passive and at-risk limits, gift tax and personal financial planning.
- Entity compliance for C corporations, S corporations, partnerships, trusts and exempt organizations.
- Entity planning: formations and liquidations, choice of entity and planning for each entity type.
- Property transactions: nontaxable dispositions, the amount and character of gains and losses, related-party rules and imputed interest.
Take a full TCP mock under the real clock
68 multiple-choice questions and 7 task-based simulations in 4 hours and 5 testlets, scored by Blueprint area with a reason for every answer.
Or start with a free 10-question drillCommon questions
How many questions are on CPA TCP?
68 multiple-choice questions and 7 task-based simulations in five testlets, with four hours of testing time.
When can I take TCP?
Discipline sections test only in set windows: January 1–31 and April 1–30, 2027, then July 12–August 12 and October 1–31, 2027 on the new platform.
Who should choose TCP?
Candidates heading into tax compliance or tax planning work, and those who want to build directly on REG.
Does TCP test the One Big Beautiful Bill Act?
Yes, on the same schedule as REG: provisions with 2024 and 2025 effective dates have been testable since July 1, 2026.
Ready for exam day?
68 multiple-choice questions and 7 task-based simulations in 4 hours and 5 testlets, scored by Blueprint area with a reason for every answer.
Or start with a free 10-question drillAll six CPA Exam sections
Pass the three Core sections and one Discipline section. One CPA pass covers every full mock and unlimited drills for all six. CPA Exam overview
Core: everyone takes all three
Exam format, weights, fees and testing windows checked November 2026: AICPA: Learn what is tested on the CPA Exam (Blueprints effective January 1, 2027) · AICPA: CPA Exam score release and testing windows · NASBA: CPA Exam FAQ · Virginia Board of Accountancy: CPA Exam fees.
Original independent practice questions and simulations written to the AICPA CPA Exam Blueprints. Not affiliated with or endorsed by the AICPA or NASBA. Uniform CPA Examination is a registered trademark of the AICPA.