What is tested on the TCP CPA Exam?
The AICPA blueprint splits TCP into 4 content areas: Tax Compliance and Planning for Individuals and Personal Financial Planning at 30 to 40% of the section, Entity Tax Compliance at 30 to 40% of the section, Entity Tax Planning at 10 to 20% of the section, Property Transactions (disposition of assets) at 10 to 20% of the section. Below them sit 16 groups.
| Area | Content | Score weight |
|---|---|---|
| TCP.I | Tax Compliance and Planning for Individuals and Personal Financial Planning | 30 to 40% |
| TCP.II | Entity Tax Compliance | 30 to 40% |
| TCP.III | Entity Tax Planning | 10 to 20% |
| TCP.IV | Property Transactions (disposition of assets) | 10 to 20% |
Which area of TCP carries the most weight?
Tax Compliance and Planning for Individuals and Personal Financial Planning and Entity Tax Compliance are jointly the heaviest areas of TCP, each at 30 to 40% of the section.
How many topics are in the TCP blueprint?
The TCP blueprint lists 4 areas and 16 groups, without naming individual topics. Each area carries a published score weight range rather than a fixed percentage, so the exact mix varies between sittings.
What skill levels does the CPA Exam test?
The AICPA tests CPA Exam content at 3 skill levels: Remembering, Application, Analysis. The level assigned to a given TCP topic is published in the AICPA blueprint document itself.
Which accounting standards does the TCP CPA Exam test?
TCP is tested against 153 pieces of authoritative literature, among them IRC Sec. 53, IRC Sec. 55, IRC Sec. 56, IRC Sec. 57, IRC Sec. 108, IRC Sec. 199A, IRC Sec. 275, IRC Sec. 453, IRC Sec. 1411, IRC Sec. 6621. The remaining 143 are on the CPA Exam standards page, each listed against the blueprint groups that test it. The AICPA blueprint names the topics but not the standards behind them outside FAR, so this mapping is built from PocketCPA's own lesson citations and item sources rather than published by the AICPA.
What is tested in TCP Area I, Tax Compliance and Planning for Individuals and Personal Financial Planning?
TCP Area I, Tax Compliance and Planning for Individuals and Personal Financial Planning, is 30 to 40% of the section and covers 4 groups: Individual compliance and tax planning for gross income, AGI, taxable income and estimated taxes, Compliance for passive activity and at-risk loss limitations (excluding tax credit implications), Gift taxation compliance and planning, Personal financial planning for individuals.
| Group | Content | Authoritative literature |
|---|---|---|
| TCP.I.A | Individual compliance and tax planning for gross income, AGI, taxable income and estimated taxes | IRC Sec. 53, IRC Sec. 55, IRC Sec. 56, IRC Sec. 57, IRC Sec. 108, IRC Sec. 199A, IRC Sec. 275, IRC Sec. 453, IRC Sec. 1411, IRC Sec. 6621, IRC Sec. 6654 |
| TCP.I.B | Compliance for passive activity and at-risk loss limitations (excluding tax credit implications) | IRC Sec. 461, IRC Sec. 465, IRC Sec. 469, IRC Sec. 704, IRC Sec. 1366 |
| TCP.I.C | Gift taxation compliance and planning | IRC Sec. 61, IRC Sec. 102, IRC Sec. 267, IRC Sec. 1012, IRC Sec. 1015, IRC Sec. 2503, IRC Sec. 2505, IRC Sec. 2513, IRC Sec. 2612 |
| TCP.I.D | Personal financial planning for individuals | IRC Sec. 25A, IRC Sec. 62, IRC Sec. 72, IRC Sec. 101, IRC Sec. 170, IRC Sec. 213, IRC Sec. 219, IRC Sec. 223, IRC Sec. 401, IRC Sec. 402, IRC Sec. 402A, IRC Sec. 408, IRC Sec. 408A, IRC Sec. 414, IRC Sec. 529, IRC Sec. 530, IRC Sec. 1014, IRC Sec. 1035, IRC Sec. 2010, IRC Sec. 2035, IRC Sec. 2042, IRC Sec. 2503, IRC Sec. 4973, IRC Sec. 4974 |
What is tested in TCP Area II, Entity Tax Compliance?
TCP Area II, Entity Tax Compliance, is 30 to 40% of the section and covers 5 groups: C corporations, S corporations, Partnerships, Trusts, Tax-exempt organizations.
| Group | Content | Authoritative literature |
|---|---|---|
| TCP.II.A | C corporations | IRC Sec. 11, IRC Sec. 53, IRC Sec. 55, IRC Sec. 56A, IRC Sec. 59, IRC Sec. 162, IRC Sec. 170, IRC Sec. 172, IRC Sec. 243, IRC Sec. 246, IRC Sec. 301, IRC Sec. 331, IRC Sec. 332, IRC Sec. 351, IRC Sec. 368, IRC Sec. 531, IRC Sec. 541, IRC Sec. 1202, IRC Sec. 1212, IRC Sec. 1501, IRC Sec. 1502, IRC Sec. 1504, IRC Sec. 6655 |
| TCP.II.B | S corporations | IRC Sec. 1361, IRC Sec. 1362, IRC Sec. 1366, IRC Sec. 1367, IRC Sec. 1368, IRC Sec. 1374, IRC Sec. 1377 |
| TCP.II.C | Partnerships | IRC Sec. 704, IRC Sec. 705, IRC Sec. 707, IRC Sec. 723, IRC Sec. 731, IRC Sec. 734, IRC Sec. 743, IRC Sec. 751, IRC Sec. 752, IRC Sec. 754 |
| TCP.II.D | Trusts | IRC Sec. 641, IRC Sec. 642, IRC Sec. 643, IRC Sec. 651, IRC Sec. 652, IRC Sec. 661, IRC Sec. 662, IRC Sec. 663, IRC Sec. 671, IRC Sec. 673, IRC Sec. 674, IRC Sec. 675, IRC Sec. 676, IRC Sec. 677, Treasury Regulations |
| TCP.II.E | Tax-exempt organizations | IRC Sec. 501, IRC Sec. 511, IRC Sec. 512, IRC Sec. 513, IRC Sec. 514, IRC Sec. 4940, IRC Sec. 4941, IRC Sec. 4942, IRC Sec. 4943, IRC Sec. 4944, IRC Sec. 4945, IRC Sec. 4958 |
What is tested in TCP Area III, Entity Tax Planning?
TCP Area III, Entity Tax Planning, is 10 to 20% of the section and covers 4 groups: Formation and liquidation of business entities, Tax planning for C corporations, Tax planning for S corporations, Tax planning for partnerships.
| Group | Content | Authoritative literature |
|---|---|---|
| TCP.III.A | Formation and liquidation of business entities | IRC Sec. 331, IRC Sec. 332, IRC Sec. 336, IRC Sec. 351, IRC Sec. 357, IRC Sec. 358, IRC Sec. 362, IRC Sec. 368, IRC Sec. 704, IRC Sec. 707, IRC Sec. 708, IRC Sec. 721, IRC Sec. 722, IRC Sec. 723, IRC Sec. 731, IRC Sec. 752, IRC Sec. 754, IRC Sec. 1031 |
| TCP.III.B | Tax planning for C corporations | IRC Sec. 1, IRC Sec. 11, IRC Sec. 162, IRC Sec. 172, IRC Sec. 243, IRC Sec. 275, IRC Sec. 301, IRC Sec. 302, IRC Sec. 336, IRC Sec. 531, IRC Sec. 532, IRC Sec. 535, IRC Sec. 537, IRC Sec. 541, IRC Sec. 542, IRC Sec. 543, IRC Sec. 545, IRC Sec. 547, IRC Sec. 561, IRC Sec. 1202, IRC Sec. 1244, IRC Sec. 1363, IRC Sec. 1411, IRC Sec. 1501, IRC Sec. 1502, IRC Sec. 1504, IRC Sec. 3101, IRC Sec. 3111, IRC Sec. 3121 |
| TCP.III.C | Tax planning for S corporations | IRC Sec. 752, IRC Sec. 1361, IRC Sec. 1362, IRC Sec. 1363, IRC Sec. 1366, IRC Sec. 1367, IRC Sec. 1368, IRC Sec. 1372, IRC Sec. 1374, IRC Sec. 1377, IRC Sec. 1378, IRC Sec. 1402, IRC Sec. 1411, IRC Sec. 3101, IRC Sec. 3111 |
| TCP.III.D | Tax planning for partnerships | IRC Sec. 702, IRC Sec. 704, IRC Sec. 705, IRC Sec. 707, IRC Sec. 721, IRC Sec. 722, IRC Sec. 723, IRC Sec. 731, IRC Sec. 734, IRC Sec. 743, IRC Sec. 752, IRC Sec. 754 |
What is tested in TCP Area IV, Property Transactions (disposition of assets)?
TCP Area IV, Property Transactions (disposition of assets), is 10 to 20% of the section and covers 3 groups: Nontaxable disposition of assets, Amount and character of gains and losses on asset disposition and netting process, Related party transactions, including imputed interest.
| Group | Content | Authoritative literature |
|---|---|---|
| TCP.IV.A | Nontaxable disposition of assets | IRC Sec. 121, IRC Sec. 267, IRC Sec. 351, IRC Sec. 357, IRC Sec. 358, IRC Sec. 362, IRC Sec. 368, IRC Sec. 704, IRC Sec. 707, IRC Sec. 721, IRC Sec. 752, IRC Sec. 1031, IRC Sec. 1033, IRC Sec. 1041, IRC Sec. 1091, IRC Sec. 2503, IRC Sec. 2513 |
| TCP.IV.B | Amount and character of gains and losses on asset disposition and netting process | IRC Sec. 1, IRC Sec. 102, IRC Sec. 168, IRC Sec. 179, IRC Sec. 197, IRC Sec. 267, IRC Sec. 280F, IRC Sec. 351, IRC Sec. 357, IRC Sec. 362, IRC Sec. 368, IRC Sec. 461, IRC Sec. 465, IRC Sec. 469, IRC Sec. 704, IRC Sec. 707, IRC Sec. 721, IRC Sec. 752, IRC Sec. 1015, IRC Sec. 1031, IRC Sec. 1211, IRC Sec. 1212, IRC Sec. 1222, IRC Sec. 1231, IRC Sec. 1245, IRC Sec. 1250, IRC Sec. 1256, IRC Sec. 2503, IRC Sec. 2513 |
| TCP.IV.C | Related party transactions, including imputed interest | IRC Sec. 102, IRC Sec. 267, IRC Sec. 351, IRC Sec. 357, IRC Sec. 358, IRC Sec. 362, IRC Sec. 368, IRC Sec. 453, IRC Sec. 704, IRC Sec. 707, IRC Sec. 721, IRC Sec. 722, IRC Sec. 731, IRC Sec. 743, IRC Sec. 752, IRC Sec. 1015, IRC Sec. 1031, IRC Sec. 1239, IRC Sec. 2503, IRC Sec. 2513, IRC Sec. 7872 |
Areas, weights, groups and topics are the AICPA published blueprint. Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-08-17. The AICPA publishes them quarterly.
TCP pass rate, format and score weighting