Certified Public Accountant (CPA) – Tax Compliance and Planning (TCP) with Musa Shaikh

TCP – Tax Compliance and Planning is one of the three Discipline sections of the Uniform CPA Examination.

No.

Candidates choose one Discipline:

• BAR
• ISC
• TCP

TCP stands for Tax Compliance and Planning.

The current TCP Blueprint covers:

• Tax Compliance and Planning for Individuals and Personal Financial Planning – 30% to 40%
• Entity Tax Compliance – 30% to 40%
• Entity Tax Planning – 10% to 20%
• Property Transactions – 10% to 20%

TCP is a four-hour examination.

Candidates complete:

• 68 Multiple-Choice Questions
• 7 Task-Based Simulations

TCP contains:

• Testlet 1 – 34 MCQs
• Testlet 2 – 34 MCQs

There are 7 Task-Based Simulations.

The simulation testlets contain:

• Testlet 3 – 2 TBSs
• Testlet 4 – 3 TBSs
• Testlet 5 – 2 TBSs

Candidates need a minimum scaled score of 75.

Yes.

TCP scoring is:

• 50% MCQs
• 50% Task-Based Simulations

TCP can be challenging because it requires significant Application and Analysis rather than simple memorisation.

Candidates must apply advanced tax rules to complex individual, entity and property transactions.

REG is a compulsory Core section focusing mainly on foundational, routine and recurring taxation and regulation.

TCP is an optional Discipline that builds on REG and focuses on higher-complexity compliance and tax planning.

For most candidates, strong REG knowledge provides an important foundation for TCP.

TCP builds directly on tax concepts introduced in REG.

Yes. Individual tax compliance and planning form a major part of TCP.

Yes. Personal financial planning is included within Area I.

Yes. Advanced C corporation compliance and planning are included.

Yes. S corporation compliance and planning form part of TCP.

Yes. Advanced partnership taxation, basis, distributions and planning are important TCP topics.

Yes. Candidates develop knowledge of relevant trust characteristics and compliance considerations.

Yes. Tax-exempt organisation compliance is included within the Entity Tax Compliance area.

Yes. Entity formation and associated tax consequences are important planning topics.

Yes. Candidates need to understand tax consequences arising from entity liquidations.

Yes. Property transactions represent approximately 10% to 20% of the examination.

Yes. Basis is one of the most important concepts across:

• Partnerships
• S corporations
• Property transactions
• Contributions
• Distributions
• Gains and losses

Candidates need strong basis-calculation skills.

Yes. Tax planning is a defining feature of the TCP Discipline.

Candidates must evaluate the tax implications of proposed transactions and compare available alternatives.

Yes. TCP is particularly suitable for candidates working in taxation, tax advisory, tax compliance or tax planning.

Yes. International accounting professionals with tax backgrounds may find many general concepts familiar, although U.S. federal taxation requires dedicated preparation.

TCP may be particularly suitable if your strengths are:

• REG
• Taxation
• Tax compliance
• Tax advisory
• Entity taxation
• Tax planning

BAR is more aligned with financial reporting and analysis, while ISC is more aligned with audit, systems and controls.

No. Candidates ultimately pursue the same CPA license whether they select BAR, ISC or TCP.

The designated Discipline testing windows in 2026 include:

• January
• April
• July
• October

Candidates should confirm the current schedule before booking.

Yes, provided they satisfy the CPA Exam eligibility requirements of a participating U.S. jurisdiction.

Eligible candidates may sit the CPA Exam in the United Arab Emirates, subject to jurisdictional eligibility and Prometric availability.

Yes. Saudi Arabia is currently among the international CPA testing markets.

International CPA Exam testing is currently available in England and Scotland, subject to applicable eligibility requirements.

The preparation includes:

• Complete TCP syllabus
• Instructor-led lectures
• Advanced U.S. taxation
• Individual tax planning
• Personal financial planning
• Entity taxation
• Entity tax planning
• Property transactions
• Basis calculations
• MCQ practice
• Task-Based Simulations
• Revision
• Mock examinations
• Performance feedback

No. Berkeley provides preparation for the TCP examination and an applicable course completion certificate.

Candidates must pass all required CPA Exam sections and satisfy their selected U.S. jurisdiction's licensure requirements to become licensed CPAs.

The Berkeley programme is taught by Musa Shaikh, specialising in finance, accounting, taxation and professional examination preparation.

Yes. Candidates in Dubai, Abu Dhabi and throughout the United Arab Emirates can access the programme.

Yes. Candidates in Riyadh, Jeddah and throughout Saudi Arabia can access the programme.

Yes. Candidates throughout the United States of America can access the programme.

Yes. Candidates throughout the United Kingdom and Europe can access live online preparation.

The programme includes 15 lectures, 2 practice sessions and 3 mock examinations.

TCP covers Individual Tax Compliance and Planning, Personal Financial Planning, Entity Tax Compliance, Entity Tax Planning and Property Transactions. 

The examination contains 68 Multiple-Choice Questions and 7 Task-Based Simulations and allows 4 hours. 

Candidates must achieve a score of 75 or higher. 

No. TCP is one of three Discipline choices. Candidates select BAR, ISC or TCP and need to pass only one Discipline. 

TCP is particularly suitable for candidates interested in taxation, tax advisory, corporate tax, individual taxation, wealth planning and advanced tax compliance.

Taxation and Regulation (REG) focuses primarily on routine federal tax compliance, professional responsibilities and business law. Tax Compliance and Planning (TCP) advances into more complex and nonroutine individual and entity taxation, tax planning and personal financial planning. 

Yes. Personal financial planning forms part of Tax Compliance and Planning for Individuals and Personal Financial Planning, which represents 30%–40% of TCP. 

No. Berkeley provides examination preparation and a course completion certificate. The official Certified Public Accountant licence is granted by the applicable United States Board of Accountancy after all requirements are satisfied.