TCP CPA Exam Pass Rates: 4 Essential Tips for Success
Updated October 21, 2026. Pass-rate data below cover 2025 and the first two quarters of 2026.
The TCP CPA Exam, or Tax Compliance and Planning discipline, recorded the highest cumulative pass rate among CPA Exam sections through Q2 2026: 79.53%. That result describes candidates who took the examination; it is not an individual probability of passing. Preparation, tax knowledge, and the discipline candidates select all matter.
This guide explains the numbers, the connection with REG, and how to prepare with Farhat Lectures.
TCP CPA Exam pass rates: what the data show
| Discipline | 2025 full year | Q1 2026 | Q2 2026 | 2026 through Q2 |
|---|---|---|---|---|
| TCP | 77.65% | 79.28% | 79.75% | 79.53% |
| ISC | 67.79% | 66.79% | 67.98% | 67.45% |
| BAR | 41.94% | 41.30% | 45.62% | 43.64% |
Source: AICPA CPA Exam pass-rate results, also presented in the Farhat Lectures CPA passing percentage guide. Cumulative figures are published totals, not simple averages of quarterly percentages. The 2026 column is not a full-year result.
Why might TCP candidates perform well?
1. Candidate Selection and Preparation
Candidates choose their discipline. Someone comfortable with taxation may select TCP and bring relevant coursework or professional experience. This is a reasonable explanation to consider, but the pass-rate table alone does not establish candidates’ backgrounds or prove why they passed.
2. Content Overlap with the REG Section
REG provides a foundation in taxation, while the TCP CPA Exam develops more advanced compliance and planning applications. Understanding income, deductions, basis, and entity taxation can support further study. Passing REG does not eliminate the need to prepare for TCP’s additional topics and simulations.
3. Practical and Relevant Material
The TCP CPA Exam uses tax compliance and planning scenarios. Familiarity with taxation may help candidates interpret facts and organize calculations. Academic training and professional experience can support preparation, but candidates still need to study the tested material and practice applying it.
4. High Pass Rates Do Not Establish an Easier Exam
High aggregate pass rates do not establish that TCP questions are simpler or predict an individual candidate’s result. Different candidates select different disciplines. Choose the section that fits your strengths and career interests, and evaluate readiness through independent practice.
Watch: Choosing TCP and Planning Your Exam Order
In this short excerpt, Professor Farhat explains how performance in REG, an interest in taxation, and career goals can guide discipline selection.
Selected segment: 4:03–4:50. Recorded in 2024; pass rates mentioned in the video are historical. Refer to the table above for the 2025 and 2026 results. Watch the full Farhat Lectures video on YouTube.
4 Essential Tips to Prepare for the TCP CPA Exam
Use Farhat Lectures as supplemental preparation alongside your main review materials. The 2026 AICPA question explanations include TCP MCQs and simulation videos. Materials labeled 2025 remain earlier practice resources. Check the blueprint and tax rules applicable to your examination date before relying on an older solution.
- Diagnose gaps. Attempt questions independently and identify whether errors involve concepts, calculations, or reading the facts.
- Rebuild understanding. Use the TCP supplemental course to review difficult topics alongside your main review materials.
- Practice and explain. Work through the TCP CPA Test Bank. Explain why each alternative is correct or incorrect.
- Review simulations. Use Farhat’s 2026 AICPA question explanations, which include TCP MCQs and simulation videos. Reattempt problems without the solution.
TCP vs. REG: Apply What You Know
Move beyond recalling a rule: identify the taxpayer, relevant dates, transaction, and tax consequences. Then explain how a changed assumption affects the result.
Original planning example: Assume a $10,000 deduction can legally be claimed in either of two years and is fully usable. The assumed marginal rates are 24% this year and 32% next year. Ignore discounting and all other tax effects.
- This year’s tax reduction: $10,000 × 24% = $2,400.
- Next year’s tax reduction: $10,000 × 32% = $3,200.
- The later deduction produces $800 more under these assumptions.
The lesson is to compare consequences before choosing a timing strategy. Actual eligibility and limitations must be evaluated. Explore related year-end tax planning instruction.
Build Confidence with Farhat Lectures
Start with the free sample course to explore the teaching approach. Use supplemental explanations to strengthen understanding, then test it through independent practice.
Frequently Asked Questions
Does TCP’s pass rate mean it is the easiest discipline?
No. Different candidates select different disciplines. Aggregate results cannot determine which section will be easiest for you.
Should I study REG before TCP?
Studying REG first can provide a useful foundation. Choose your sequence based on existing knowledge, readiness, and your examination plan.
About Professor Farhat: Mansour Farhat, DBA, CPA, CIA, MAcc, founded Farhat Lectures and teaches accounting and professional examination topics through detailed explanations and examples.
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