AUD Exam Changes For 2017


The 2017 CPA Exam will go into effect in less than a year from now. As the entire exam undergoes this drastic change which is the biggest thing to happen since its switch to computerized testing, candidates should know everything there is to know about this next version. At Roger CPA Review, we’re providing candidates with these resources, one of which is how each section in particular will change in 2017. Here is a closer look at how the Auditing & Attestation (AUD) section will change between now and then. 

Content for AUD

As you can see in the chart below, content allocation in the new exam will have less specified areas of testing; but that doesn’t mean that the topics on the current exam will be going away. Instead, they will be integrated into other areas within the exam. AUD will be moving from 6 to 4 areas. 

Types of Questions on AUD

On the current exam, AUD consists of:

  • 90 Multiple-Choice Questions (MCQs) administered via 3 testlets
  • 7 Task-Based Simulations (TBSs) administered as its own section

On the 2017 exam, AUD will consist of: 

  • 72 MCQs administered via 2 testlets 
  • 9 TBSs administered via 3 testlets

*Note that the new exam will now administer TBSs as their own testlets, so there will be 5 total testlets to take beginning in 2017 versus the 3 testlets and 1 section that is being administered now. 

Skills tested on AUD

Currently, the skills that AUD tests are divided between remembering & understanding and application. On the next version of the CPA Exam, AUD will be the section where candidates will really see higher order skills being implemented to further test their analysis and evaluation skills. It is said that evaluation will be the most difficult skill tested and it will only appear on AUD. Candidates can expect to see 5-15% of evaluation covered on AUD which will most likely come in the form of 1-2 TBS questions. 

Weighted Score

Currently, 60% of a candidate’s AUD score consists of MCQs while the remaining 40% comes from TBSs. On the new exam, the weight of the final score for a candidate will be distributed evenly between MCQs and TBSs. 

We wish everyone the best of luck on preparing for the CPA Exam now or in 2017! 

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