AUD CPA exam: format, questions, pass rate and tips
AUD — Auditing and Attestation — is one of the three Core sections of the Uniform CPA Examination. It takes four hours and has 78 multiple-choice questions and 7 task-based simulations, each half of the score. You need 75 on a 0–99 scale; the AICPA reports a 48.65% AUD pass rate for 2026 through Q2. Fees and eligibility depend on your jurisdiction.
- Exam section
- Auditing and Attestation (AUD), a required Core section of the Uniform CPA ExaminationAICPA & CIMA, checked 10 October 2026
- Cost
- Not a single national figure — fees depend on the jurisdiction where you applyAICPA CPA Exam FAQ and NASBA, checked 10 October 2026
- Questions
- 78 multiple-choice questions and 7 task-based simulations in five testletsAICPA Blueprints page, checked 10 October 2026
- Duration
- 4 hoursAICPA CPA Exam FAQ, checked 10 October 2026
- Passing score
- 75 on a 0–99 scale; scores are not curvedAICPA scoring and pass rates page, checked 10 October 2026
- Score weighting
- 50% multiple-choice, 50% task-based simulationsAICPA scoring and pass rates page, checked 10 October 2026
- Pass rate
- 48.65% in 2026 through Q2; 48.21% for 2025AICPA scoring and pass rates page, checked 10 October 2026
- Delivery
- Computer-based at Prometric test centres, year-round for Core sectionsNASBA CPA Exam FAQ, checked 10 October 2026
- Eligibility
- Set by each board of accountancy; credit periods of 18, 30 or 36 months depending on the jurisdictionNASBA Candidate Guide, checked 10 October 2026
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What is the AUD CPA exam?
The AUD CPA exam is the Auditing and Attestation section of the Uniform CPA Examination. It is one of three Core sections, with FAR and REG, that every CPA candidate must pass, plus one Discipline section of their choice.
The AICPA sums up AUD’s focus as audits, attestation, ethics and professional responsibilities. The Texas State Board of Public Accountancy describes the engagements it covers as audit, attestation, and accounting and review services, with the emphasis on planning, risk assessment, procedures, evidence and reporting. Two skills run through the section: understanding how data is structured and flows through systems, and applied research in auditing and attestation standards.
Source: AICPA & CIMA — The new CPA Exam, two years in. Checked 10 October 2026.
AUD CPA exam format
The AUD CPA exam format is five testlets. The first two hold 39 multiple-choice questions each, 78 in total. The last three hold the task-based simulations, 2, 3 and 2 of them — 7 in total. NASBA calls simulations condensed case studies.
The CPA AUD exam format gives you four hours for all five testlets. NASBA’s Candidate Guide adds a standardised 15-minute break after the first simulation testlet, which does not count against your time. Other breaks between testlets run on the clock, and breaks longer than ten minutes are reported to your board.
- Testlet 1: 39 multiple-choice questions
- Testlet 2: 39 multiple-choice questions
- Testlet 3: 2 task-based simulations
- Testlet 4: 3 task-based simulations
- Testlet 5: 2 task-based simulations
Source: AICPA & CIMA — Learn what to study for the CPA Exam (Blueprints). Checked 10 October 2026.
How many questions are on the AUD CPA exam?
There are 78 multiple-choice questions and 7 task-based simulations, 85 items in all. That is more multiple choice than FAR, which has 50 questions with the same 7 simulations.
That matters for pacing. Multiple choice and simulations each make up 50% of the score, so the 7 simulations weigh as much as all 78 questions. Finishing the first two testlets quickly is only useful if it leaves real time for the simulations.
Source: AICPA & CIMA — CPA Exam scoring and pass rates. Checked 10 October 2026.
AUD CPA exam passing score
You need at least 75 on a scale of 0 to 99. The AICPA states that scores are not curved: your multiple-choice and simulation results are scaled for difficulty and combined 50/50, and your result does not depend on how other candidates performed.
Source: AICPA & CIMA — CPA Exam scoring and pass rates. Checked 10 October 2026.
AUD CPA exam pass rate
The AICPA publishes the AUD CPA exam pass rate every quarter. In 2026, 47.80% of AUD candidates passed in Q1 and 49.38% in Q2, a cumulative AUD CPA pass rate of 48.65% for the year so far. In 2025 the quarterly figures were 44.30%, 49.05%, 50.03% and 48.78%, for 48.21% across the year.
The CPA AUD pass rate has been higher than FAR’s in every quarter the AICPA reports for 2025 and 2026 — FAR stood at 42.95% for 2026 through Q2. The AICPA notes that pass rates reflect candidate preparedness, not necessarily exam difficulty.
- Q1 2026: 47.80%
- Q2 2026: 49.38%
- 2026 through Q2: 48.65%
- 2025 full year: 48.21%
Source: AICPA & CIMA — CPA Exam scoring and pass rates. Checked 10 October 2026.
AUD CPA exam questions and official practice
The official guide to what AUD CPA exam questions cover is the AICPA’s CPA Exam Blueprints, which list the section’s areas, groups and topics with score weighting and the skill level each task is tested at. The 2026 Blueprints apply from 1 January 2026; the 2027 Blueprints from 1 January 2027.
For question style, the AICPA offers a free sample test with questions from all sections, up to two hours long, in the real exam software. It is not scored and the AICPA says it does not determine your readiness, but it shows how AUD multiple-choice questions and simulations look on screen. Larger question banks come from independent review providers.
Live exam questions are confidential. When scheduling you accept the Uniform CPA Examination Conduct and Non-Disclosure Agreement, and NASBA states that reproducing or distributing exam material, including by memorisation, can lead to invalidated scores, disqualification and civil and criminal penalties.
Source: AICPA & CIMA — CPA Exam sample tests. Checked 10 October 2026.
How many hours to study for AUD CPA exam?
Neither the AICPA nor NASBA publishes a recommended number of hours for AUD, so this page does not give one. What the rules give you is a time frame: your Notice to Schedule is generally valid for six months, and after your first passed section your jurisdiction’s credit period starts — 18, 30 or 36 months depending on the board.
The practical way to plan is to measure: take a timed diagnostic across the Blueprint areas, then allocate more time to the areas where you score lowest, and keep simulations in every week of your plan.
Source: NASBA — CPA Exam Candidate Guide (September 2026). Checked 10 October 2026.
AUD CPA exam tips
A few AUD CPA exam tips follow directly from the official rules. Practise simulations from the start, because they are worth half the score. Use the AICPA sample test to learn the software before exam day. Study from the Blueprints for your test year rather than from an older outline. And pace the 78 multiple-choice questions so the simulation testlets get the time they need.
A personal AUD CPA exam cheat sheet is fine as a study tool at home, but it cannot come with you: NASBA lists notes in any written form among the items prohibited in the testing room.
Source: NASBA — CPA Exam Candidate Guide (September 2026). Checked 10 October 2026.
AUD CPA exam cost, dates and eligibility
There is no single fee. The AICPA states that fees depend on the jurisdiction where you choose to become licensed, and NASBA adds that the total includes application and administration fees as well as the exam fee.
There are no fixed test dates either: NASBA states that the Core sections, AUD included, can be taken year-round at Prometric. Eligibility — education, experience and other requirements — is set by each state or territorial board of accountancy. Core scores are released on a rolling basis throughout the year.
Source: NASBA — CPA Exam FAQ. Checked 10 October 2026.
AUD CPA practice questions
Certsqill’s AUD CPA practice questions are expert-developed: every answer option comes with an explanation, and you see a readiness score per content area before you book your AUD test at Prometric.
CPA AUD questions people ask
What is the AUD CPA exam?
Auditing and Attestation, one of the three Core sections of the Uniform CPA Examination. Source: AICPA & CIMA, checked 10 October 2026.
How many questions are on the AUD CPA exam?
78 multiple-choice questions and 7 task-based simulations. Source: AICPA, checked 10 October 2026.
How many questions on AUD CPA exam testlets?
39 in each of the two multiple-choice testlets, then simulations in groups of 2, 3 and 2. Source: AICPA, checked 10 October 2026.
How long is the AUD CPA exam?
Four hours, plus an optional standardised 15-minute break that does not count against your time. Sources: AICPA and NASBA, checked 10 October 2026.
What is the AUD CPA pass rate?
48.65% for 2026 through Q2 and 48.21% for 2025. Source: AICPA, checked 10 October 2026.
What score do I need to pass AUD?
75 on a 0–99 scale; scores are not curved. Source: AICPA, checked 10 October 2026.
How many hours should I study for AUD?
The AICPA and NASBA publish no recommended number. Plan by Blueprint area after a timed diagnostic.
Can I bring a cheat sheet into the AUD exam?
No. NASBA lists notes in any written form among items prohibited in the testing room.
