The Auditing and Attestation section, known as AUD, is one of three mandatory Core sections of the CPA exam and covers the full arc of an audit engagement, from ethics and risk assessment through evidence gathering and reporting. It runs four hours, contains 78 multiple-choice questions and 7 task-based simulations, and requires a scaled score of at least 75 to pass. The cumulative AUD pass rate in 2025 was 48.21%, so preparation and a clear grasp of the exam’s mechanics both matter.
Where AUD Sits in the CPA Exam
Since the 2024 CPA Evolution restructuring, the exam has four sections: three Core sections that every candidate must pass and one Discipline section of the candidate’s choosing. The Core sections are AUD, Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). The Discipline options are Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).1AICPA & CIMA. Everything You Need to Know About the CPA Exam
You can take the four sections in any order. The exam is available year-round through continuous testing at Prometric centers, each section runs four hours, and each requires a score of at least 75 for licensure.2AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates
What AUD Tests
The AUD blueprint has four content areas, each with a weighting range that the exam software targets when it selects your questions.3AICPA. CPA Exam Blueprints 2025
- Ethics, Professional Responsibilities, and General Principles: 15–25%. The AICPA Code of Professional Conduct, independence requirements, and auditors’ obligations to the public and clients.
- Assessing Risk and Developing a Planned Response: 25–35%. Understanding a client’s business and industry, identifying where financial statements might be materially misstated, and designing an audit plan to address those risks.
- Performing Further Procedures and Obtaining Evidence: 30–40%. The largest area. Sampling, analytical procedures, testing account balances, and documenting findings.
- Forming Conclusions and Reporting: 10–20%. Drafting audit reports, evaluating misstatements, communicating with those charged with governance, and deciding on the opinion type.
The weight tilts toward the evidence-gathering phase, which mirrors real practice. Most audit hours go into performing procedures and evaluating findings, not planning or writing the report.
Format and Time on Exam Day
The AUD section delivers 78 multiple-choice questions across two testlets, then 7 task-based simulations across three testlets. Multiple-choice questions count for 50% of your score; task-based simulations count for the other 50%.2AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates
Once you submit a testlet, you cannot go back to it. That one-way progression means answers need to feel final before you move on. You get four hours total for all five testlets, and how you split the time is entirely your call.
After the first task-based simulation testlet, roughly the midpoint, you’re offered a standardized 15-minute break that does not count against your four-hour clock. Optional breaks between other testlets are permitted, but those run against exam time.4NASBA. CPA Exam Candidate Guide
Tools You Can Use
The testing software includes an on-screen calculator, and you can request a handheld 10-key calculator from Prometric staff. Task-based simulations give you access to a limited version of Microsoft Excel, useful for building schedules or checking calculations. Each candidate gets a small whiteboard and markers for scratch work. If you prefer paper and pencil, request that from NASBA at least two weeks before your exam date. You cannot use both the whiteboard and scratch paper.
How Scoring Works
AUD scores fall on a 0–99 scale, with 75 to pass. That 75 is not the percentage of questions you answered correctly. The AICPA uses a weighted model that adjusts for question difficulty, and multiple-choice questions and simulations each contribute 50% of the final score.2AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates
Difficulty adjustment also means a harder-feeling second multiple-choice testlet is not a bad sign. The exam adapts based on your first testlet, and the scoring algorithm compensates for the higher difficulty.
Cost and Applying
The AUD section fee is $262.64 for the 2025–2026 cycle. Your state board of accountancy charges a separate application or administrative fee that varies by jurisdiction. Once your board approves your application, you pay through NASBA’s candidate portal, and your Notice to Schedule (NTS) becomes available for download.
The NTS authorizes you to book at Prometric and to enter the testing center. Validity is set by your board and generally runs six months, though some jurisdictions use 9- or 12-month windows.5NASBA. CPA Exam Candidate Guide If the NTS expires before you test, the fees are forfeited and you must reapply from scratch. No extensions, no refunds.
With the NTS in hand, book through the Prometric website. Popular centers fill weeks ahead, so early booking gives you flexibility. Arrive 30 minutes before your appointment with a valid government-issued photo ID and your NTS.
Score Release and the Credit Clock
Core section scores follow a rolling release schedule, with targeted dates roughly every three weeks. Most AUD candidates see their score within two to three weeks of testing. Scores post to the NASBA candidate portal, and some state boards take an extra day to process them.
Once you pass AUD, a credit-retention clock starts. The traditional rule gave candidates 18 months from passing their first section to complete the rest. In April 2023, NASBA’s Board of Directors voted to amend its model rules, extending that window to 30 months and calculating it from the score release date rather than the test date.6NASBA. NASBA Announces Historic Rule Amendment Following Record Exposure Draft Response This is a model rule, not a mandate. Each state board must adopt the change on its own, and some are still working through their legislative process.7NASBA. Three Different Credit Extensions Happening Now Check your board’s current rule before building a study timeline. If credit for a passed section expires before you finish the rest, that score is gone and you must retake the section.
If You Don’t Pass
At a 48% pass rate, failing AUD is common enough that a retake plan matters. When you score below 75, most jurisdictions provide a Candidate Performance Report comparing your performance in each content area to candidates who barely passed (scores between 75 and 80). Each area is rated “stronger,” “comparable,” or “weaker.”8AICPA & CIMA. The Candidate Performance Report Provides Helpful Information
The AICPA cautions against reading too much into a single content area rating. Each area contains fewer questions than the full exam, and different candidates see different question sets. Treat the report as a general compass, not a precise diagnosis, and review all four areas before retaking. To retake AUD, you reapply, pay the exam and application fees again, and get a new NTS.
Testing Accommodations
Candidates with disabilities can request accommodations under the Americans with Disabilities Act. The request goes to your state board of accountancy, not Prometric, and must be submitted at least six weeks before your intended exam date.9NASBA. Testing Accommodations Request Form
Supporting documentation must come from a licensed health professional on official letterhead and be no more than three years old. It must state a specific diagnosis, the criteria used to reach it, treatment history, a recommendation for the specific accommodation, and evidence of a current limitation. Vague terms like “learning differences” or “weaknesses” will not meet the standard, and prior school accommodations do not automatically carry over.10NASBA. Testing Accommodations Request Form
Once your board approves the accommodations, NASBA transmits them to Prometric and they appear on your NTS. Candidates with approved accommodations cannot schedule online; instead, call a Prometric Testing Accommodations representative at least 10 days before the intended test date to book.11NASBA. CPA Exam Candidate Guide