The Auditing and Attestation (AUD) CPA Exam is one of the three Core Exam sections candidates need to take to earn their CPA license. It tests students’ knowledge and skills surrounding auditing and attestation, ethics, risk assessment, and reporting.
If you’re aspiring to become a licensed CPA, find everything you need to know going into the AUD CPA exam—from format to content to study tips and, most importantly, how to pass.
Table of contents
Auditing and Attestation (AUD) is one of three Core sections which, along with a fourth Discipline section, form the CPA Exam. It tests candidates’ knowledge and skills surrounding the entire audit process, from preparation to review, also covering accounting ethics, risk assessment, and attestation services.
All aspiring CPAs must pass AUD as part of the CPA Exam to successfully earn their license.
The American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) updated the CPA Exam format in January 2024, implementing this new organization.
The CPA Exam now requires three Core sections:
And the candidate’s choice of one of three Discipline Exams:
Despite the changes in CPA Exam structure, AUD has remained largely unchanged. However, the Business Environment and Concepts (BEC) section was removed when the exam was updated, and several topics from that section were moved to AUD. These topics include basic economic concepts (supply and demand, business cycles), and business process and internal controls.
All three are required
Candidates choose one
AUD
FAR
REG
BAR
ISC
TCP
Financial Accounting & Reporting
Business Analysis & Reporting
Information Systems & Controls
Tax Compliance & Planning
The AUD CPA Exam is broken down into four content areas:
Candidates have four hours, plus a fifteen-minute break, to complete 78 multiple choice questions (MCQs) and seven task-based simulations (TBSs). All these questions are split up into a total of five exam sections called “testlets.”
| Testlet | Number of questions | Question type | Scoring weight |
| 1 | 39 | MCQ | 50% |
| 2 | 39 | MCQ | |
| 3 | 2 | TBS | 50% |
| 4 | 3 | TBS | |
| 5 | 2 | TBS |
All MCQs and TBSs on the REG Exam will fall under one of four "skill levels."
| Skill level | What it is | Presence on exam |
| Remembering and understanding | Definint terms and describing concepts | 30-40% |
| Application | Applying concepts to new situations and identifying appropriate procedures | 30-40% |
| Analysis | Extracting patterns from sets of information, comparing and organizing data | 15-25% |
| Evaluation | Drawing conclusions, weighing strengths and weaknesses, planning actions | 5-15% |
AUD is the only exam section that tests evaluation, the highest-level skill, in addition to the other three, making it arguably one of the more difficult CPA Exam sections.
In the broadest terms, the AUD CPA Exam covers content related to auditing, attestation, and accounting ethics.
Ethics, Professional Responsibilities, and General Principles (15-25 percent)
Assessing Risk and Developing a Planned Response (25-35 percent)
Performing Further Procedures and Obtaining Evidence (30-40 percent)
Forming Conclusions and Reporting (10-20 percent)
We recommend programming your CPA Exam order around which Discipline section you decide to take. This is because Discipline sections are extensions of Core sections, going more deeply in detail on the fundamentals of the Core.
AUD, along with all CPA Exam sections, is scored on a scale of 0 to 99. To pass, candidates must earn a minimum score of 75.
You may earn partial credit on task-based simulation questions, and you do NOT lose points for incorrect multiple-choice questions. While taking the exam, increase your chances of a better score by answering all components of all questions, even if you’re unsure of the answer. You can't lower your score and you might even gain partial credit!
AUD is known as one of the more difficult CPA Exam sections, with a first-time pass rate of just 48 percent. But Becker’s Exam Day Ready SM students have an overall 94 percent pass rate, proving that with the right preparation and support, passing AUD is certainly achievable.
Good study habits are essential to passing all sections of the CPA Exam. For AUD, we recommend blocking out at least 80 – 100 study hours to ensure you’re prepared for success. Follow these tips to help you structure these hours.
AUD is the only exam section that tests the Evaluation skillset. This is the highest-level skill and requires deductions, judgements, and decisions based on a deep understanding of concepts. Make sure you practice applying this skill to AUD content topics.
AUD limits you to just four hours. Practice accurately completing MCQs in just 1.25 minutes and TBSs in about 18 minutes to help you get ready to spread out your time evenly.
AUD covers all things auditing and attesting and you’ll have to completely dissect audit reports from all angles.
Ethics is a major component of the exam. Extensively review the AICPA Code of Professional Conduct to be sure you ace this section.
Plan out your study sessions either by topics or exercises. Tackle the content bit by bit and stick to your plan to avoid getting overwhelmed.
Make the most of the time you’ve carved out to study! Put away the cell phone and other distractions.
It helps to have a study partner or someone who checks in to make sure that you’re keeping up with your study plan.
There are many exam review resources out there. Make sure to choose a complete package, with structure and relevant materials, from a company who has experience in the area. This is where you can have complete confidence in Becker.
Becker offers 60+ years of experience as the leading partner for CPA Exam preparation, and 94 percent of Exam Day Ready SM students pass the CPA Exam. Becker offers a variety of features for all learning styles to help prepare you to pass the AUD CPA Exam from customizable and unlimited practice questions to live streaming courses and even a mobile app so you can study on the go!
Discover why more CPA candidates choose Becker! Get a 14-day free trial of our exam review course and check out our resources, materials, and more.
