Uniform CPA Examination — Tax Compliance and Planning (TCP) — exam facts
United States (55 jurisdictions)
Every source below was read on 2026-09-25
| Administering body | American Institute of Certified Public Accountants (AICPA) — exam delivered by Prometric The AICPA writes and scores the exam; each state or territorial Board of Accountancy decides who is eligible, and NASBA acts as the central clearinghouse. TCP is one of three Discipline sections; a candidate passes the three Core sections plus one Discipline of their choice. Under the 2026 blueprint its content areas are Tax Compliance and Planning for Individuals and Personal Financial Planning 30–40%, Entity Tax Compliance 30–40%, Entity Tax Planning 10–20% and Property Transactions (disposition of assets) 10–20%. When it can be taken: the AICPA says that, unlike the Core sections, the Discipline sections are administered only in the first month of each quarter; its published TCP windows include October 1–31, 2026, January 1–31, 2027 and April 1–30, 2027. From July 2027 the exam moves to a new delivery platform and the AICPA lists that quarter's Discipline window as July 12 – August 12, 2027; it says all dates are subject to change. Which tax law is tested: under the AICPA's CPA Exam Policy on New Pronouncements, a change to the Internal Revenue Code or federal tax regulations becomes eligible for testing in the calendar quarter beginning six months after its effective date or enactment date, whichever is later. For H.R. 1 (One Big Beautiful Bill Act) the AICPA made a planned exception: provisions with effective dates in 2024 and 2025 became eligible for testing on REG and TCP starting July 1, 2026; every other provision becomes eligible in the calendar quarter beginning six months after its effective date; provisions that were scheduled to sunset in 2025 stayed eligible through June 30, 2026. Candidates are not tested on inflation-indexed rates, amounts or limitations, and should assume wages exclude overtime and tips unless stated. Source: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25) |
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| Questions | 68 questions The count is the AICPA's 68 multiple-choice questions; the section also has 7 task-based simulations, each a multi-part case rather than a single question. The section runs as five testlets: two of multiple-choice questions (34 each), then three of simulations (2, 3 and 2). Source: AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-25) |
| Time limit | 240 minutes Source: AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-25) |
| Passing score | Scaled score of 75 on a 0–99 scale The AICPA states the reported score is not a percentage correct and is not curved. For TCP the total score weights multiple-choice questions and task-based simulations 50% each. Source: AICPA & CIMA — Learn more about CPA Exam scoring and pass rates (2026-09-25) |
| Fees | Not published by Boards of Accountancy / NASBA NASBA's candidate guide says examination fees are set by the Boards of Accountancy, NASBA, the AICPA and Prometric, and are paid to the candidate's Board of Accountancy or CPAES. It prints no single national amount; the fee depends on the jurisdiction. What we read and found nothing in: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25) · AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-25) |
| Languages offered | English Source: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25) |
Change log
- 2026-09-25Fact sheet created from the AICPA's 2026 exam blueprints and summary of revisions, the AICPA's CPA Exam Policy on New Pronouncements and its Testing of H.R. 1 notice, the AICPA score-release and testing-window page, the AICPA scoring article and NASBA's CPA Exam Candidate Guide (07162026), all re-read on this date. The exam fee is recorded as set per jurisdiction, not as one national figure.