PART I: Foundations and CPA Exam Essentials

In this section

• Chapter 1: Introduction to the TCP Section
  • Exam Format, Weighting & Scoring
    Learn how the Tax Compliance and Planning (TCP) section of the CPA Exam is structured, including question types, time allocations, scoring methods, and topic weighting strategies.
  • Registration, Scheduling & Test-Day Best Practices
    Learn crucial steps for signing up for the CPA Exam, effective scheduling strategies, and best practices for a confident and stress-free test day.
  • CPA Ethical Guidelines & Professional Responsibilities
    Explore the essentials of the AICPA Code of Conduct for tax practice, real-world scenarios, and strategies for recognizing and resolving ethical dilemmas. Strengthen your professionalism and prepare for the CPA Exam with in-depth guidance on integrity, objectivity, confidentiality, and more.
  • Study Methodologies & Time Management for Success
    Optimize your CPA study approach with proven time allocation strategies, sample schedules, high-difficulty question tactics, and group study methods.
• Chapter 2: Core U.S. Tax Frameworks
  • Overview of the Internal Revenue Code (IRC) & Treasury Regulations
    Learn the essential structure, interpretation, and practical applications of the Internal Revenue Code (IRC) and Treasury Regulations for the CPA Exam. This section provides comprehensive guidelines on navigating these authoritative tax frameworks, including real-world examples, exam tips, and best practices.
  • Navigating Administrative Guidance: IRS Publications & Rulings
    Discover how to effectively utilize IRS publications, revenue rulings, and revenue procedures as interpretative guides in tax law, while exploring real-world controversies and resolution tactics.
  • Judicial Interpretations: Court Hierarchy & Case Precedents
    Understand how U.S. courts interpret tax law, the role of judicial precedence, and best practices for citing authority in tax positions.
  • Legislative Changes & Their Impact on CPA Studies
    Explore how emerging tax legislation shapes the CPA Exam (TCP), emphasizing transitional, retroactive, and ongoing updates for optimal exam readiness.