The Test of Professional Competence (TPC) examination is the capstone of the Chartered Institute of Taxation of Nigeria (CITN) examination. It integrates knowledge, technical skills, and techniques, as well as their application to tax issues in real-life situations.

The TPC draws together knowledge and technical skills from all areas of the Professional Taxation Levels previously covered, enabling candidates to provide solutions to practical tax issues and challenges.

The examination paper comprises both pre-seen and unseen sections. The pre-seen component is released to candidates two weeks before the examination date, allowing time for research on the relevant tax areas to be tested.