How TCP Differs From REG: Topics, Difficulty and Candidate Fit
By SimplyCPA · 11 October 2026
On this page (6)
- REG (Core): Ethics and federal tax procedures, business law, property transactions, and federal taxation of individuals and entities — compliance-focused.
- TCP (Discipline): Goes deeper into individual and entity tax compliance and adds planning, personal financial planning and more complex property transactions.
- Format: REG has 72 MCQs and 8 TBSs; TCP has 68 MCQs and 7 TBSs. Both are four hours, scored 50/50.
- Pass rates: In 2025, about 63% passed REG and 78% passed TCP — the highest of all six sections.
- Who should choose TCP: Anyone in or heading to US tax — Big 4 and mid-tier tax practices, outsourcing firms and in-house tax teams.
What each section covers
| REG content areas | TCP content areas |
|---|---|
| Ethics, professional responsibilities and federal tax procedures | Tax compliance and planning for individuals and personal financial planning |
| Business law | Entity tax compliance (C corporations, S corporations, partnerships, trusts, exempt organisations) |
| Federal taxation of property transactions | Entity tax planning (formation, operation, distributions, liquidation) |
| Federal taxation of individuals | Property transactions (disposition of assets) |
| Federal taxation of entities (including tax preparation) |
The AICPA designed TCP as the deeper continuation of REG: REG asks you to comply, TCP asks you to plan. Topics like gift tax, trusts, partnership distributions and the tax consequences of entity choice are covered in more depth in TCP.
Format comparison
| REG | TCP | |
|---|---|---|
| Type | Core (required) | Discipline (choose one of BAR, ISC, TCP) |
| Questions | 72 MCQs (2 × 36) and 8 TBSs | 68 MCQs (2 × 34) and 7 TBSs |
| Length | 4 hours | 4 hours |
| Scoring | 50% MCQ / 50% TBS | 50% MCQ / 50% TBS |
| Availability | Year-round | First month of each quarter only |
| 2025 pass rate | About 63% | About 78% |
Is TCP easier?
TCP's higher pass rate partly reflects who takes it: candidates who choose TCP tend to work in tax and often sit it soon after passing REG. The AICPA itself says pass rates reflect candidate preparedness rather than exam difficulty. Content-wise, TCP is narrower than REG (no business law, less ethics) but deeper on tax.
Who should pick TCP
- You work, or want to work, in US tax — individual or business returns, partnership tax, private client services.
- You enjoyed REG's tax content and want to reuse it while it's fresh.
- You plan to become an enrolled agent as well — TCP overlaps heavily with the EA exam.
If your career is in financial reporting or audit, BAR or ISC may fit better.
Sequencing tip
Take REG first, then TCP in the next Discipline window (January, April, July or October), so the overlapping tax knowledge carries straight over. Note that new tax laws reach both sections on the same schedule — for example, the AICPA made OBBBA provisions with 2024 and 2025 effective dates testable in REG and TCP from July 1, 2026.