CPA TCP Pass Rate, Format & Study Guide
A real reference for anyone preparing for the CPA — Tax Compliance and Planning (Discipline) exam — pass rate, retake policy, how it's scored, and a practical study timeline. This is independent reference content, not a sales page: everything below is sourced from CPA TCP's own certifying body.
Pass rate
AICPA's own quarterly pass-rate release for 24Q1 — the first testing quarter after TCP launched under CPA Evolution — reported an 82.36% pass rate for the section. AICPA publishes these figures quarterly; more recent quarters likely exist but weren't independently confirmable this session — re-check aicpa-cima.com's quarterly pass-rate articles for the latest figure before treating this as current.
If you don't pass — retake policy
There's no fixed AICPA-mandated waiting period between attempts — you simply schedule a new Prometric appointment once you have a new Notice to Schedule (NTS), which requires paying the full section fee again (about $268.59, same as a first attempt). The bigger constraint is the 30-month rolling window: once you pass your first of the four sections (three Core plus your one Discipline, e.g. TCP), you must pass all remaining sections within 30 months or your earliest passing credit expires and that section has to be retaken.
How it's scored
Each CPA Exam section, including TCP, is reported on a 0–99 scale with 75 as the minimum passing score — AICPA is explicit that 75 is not a percentage-correct figure but a scaled score representing minimum competency. TCP's scaled score is a 50/50 weighted blend of the multiple-choice testlets and the task-based-simulation testlets (this differs from ISC, which weights 60% MCQ / 40% TBS).
Format at a glance
Full eligibility requirements and everything the CPA TCP study portal includes is on the CPA TCP product page.
How to actually prepare
TCP is 4 hours across 5 testlets — two MCQ testlets first, then three task-based-simulation testlets — and since scoring is weighted an even 50/50 between the two formats, don't over-invest in MCQ drilling at the expense of simulation practice the way some candidates do on Core sections. Because task-based simulations reward applying rules to multi-part scenarios (individual and entity tax compliance, personal financial planning) rather than recalling isolated facts, spend your final two weeks doing full simulations under the 4-hour time limit, not just flashcards.
Want a full practice question bank built around this exact format?
See the CPA TCP study portal