What Is the AUD CPA Exam Format & Structure?
The Auditing and Attestation (AUD) Certified Public Accountant (CPA) Exam consists of 5 testlets, each containing 2 types of questions: multiple-choice questions (MCQs) and task-based simulations (TBS).
The duration of the AUD CPA Exam is 4 hours. Candidates are allowed to take a break of up to 15 minutes between the testlets, which is not included in the total exam time.
| 2026 AUD CPA Exam Structure | |
|---|---|
| Total Time | 4 Hours |
| Multiple Choice Questions | 78 |
| Task-Based Simulations | 7 |
Pre Exam
Before your exam begins, you’ll see a welcome or launch screen for 5 minutes. After that, a confidentiality screen will show for another 5 minutes. Altogether, your pre-exam screen will be on for 10 minutes.
Exam
There are 2 question types on the AUD exam, and each testlet contains questions from only 1 of these question types:
- Multiple-Choice Questions (MCQs) are questions with 4 possible answers each. The first 2 testlets each have 39 MCQs, totaling 78 MCQs.
- Task-Based Simulations (TBS) require you to apply practical knowledge. This could include filling out a document or finishing a research question. The remaining 3 testlets contain a total of 7 TBS. The 3rd testlet has 2 TBS questions, the 4th testlet has 3 TBS, and the 5th and final testlet consists of 2 TBS.
Note: The multistage testing procedure (Adaptive Difficulty) has been removed from the exam.
Post Exam
Once you are done with the exam, a post-exam survey screen will appear for 5 minutes regarding the experience you had during the exam.
What Topics Are Tested in the AUD CPA Exam?
- Ethics, Independence, and Professional Responsibilities
- Professional Skepticism and Professional Judgment
- Nature and Scope
- Terms of Engagement
- Requirements for Engagement Documentation
- Communication With Management and Those Charged with Governance
- Audit and Assurance Quality
- Planning an Engagement
- Understanding an Entity and Its Environment
- Understanding an Entity’s Control Environment and Business Processes, Including Information Technology (It) Systems
- Materiality
- Assessing and Responding to Risks Of Material Misstatement, Whether Due to Fraud or Error
- Planning for And Using The Work of Others
- Specific Areas of Engagement Risk
- Use of Data and Information
- Sufficient Appropriate Evidence
- Sampling Techniques
- Procedures to Obtain Sufficient Appropriate Evidence
- Specific Matters that Require Special Consideration
- Misstatements and Internal Control Deficiencies
- Written Representations
- Subsequent Events and Subsequently Discovered Facts
- Reports on Auditing Engagements
- Reports on Attestation Engagements
- Accounting and Review Service Engagements
- Reporting on Compliance
- Other Reporting Considerations
What Skills Are Tested on the AUD Exam?
The AUD CPA Exam continues to follow the revised version of Bloom’s taxonomy skill sets. To pass the exam, candidates must demonstrate proficiency in 4 types of skills, each of which is evaluated in 1 or more content areas of the test.
- Remembering and Understanding is primarily centered in Areas I and IV. Area I encompasses most of the general auditing knowledge required of CPAs, while Area IV focuses on reporting tasks.
- Application is evaluated in all 4 AUD section areas. Application tasks emphasize common aspects, such as professional duties, documentation, and daily responsibilities, of CPAs.
- Skills in Analysis and Evaluation are assessed in Areas II and III. These 2 areas demand a more profound sense of analysis and interpretation.
| Skill Allocation | Weight |
|---|---|
| Evaluation | 5-15% |
| Analysis | 15-25% |
| Application | 30-40% |
| Remembering and Understanding | 30-40% |
How Is the AUD CPA Exam Scored?
Scores for the AUD Exam are given on a scale of 0 to 99, with a score of 75 needed to pass. In the AUD Exam, 66 out of the 78 MCQs from the first 2 testlets are operational. The remaining 12 questions are pretested, which means they are not graded. Of the 7 TBS questions on the AUD Exam, there is also 1 TBS that is pretested and will not count toward the final score. The pretested TBS and MCQ questions are provided solely for data collection purposes.
AUD CPA Exam Pass Rates
The AUD section of the CPA Exam is primarily theory-based, and candidates frequently report finding the questions confusing. This may be because many questions appear to have more than 1 correct answer.
Here’s a look at recent AUD Exam pass rates:
*Pass rates through Q2 2025.
Source: https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates
The American Institute of Certified Public Accountants (AICPA®) publishes the average CPA Exam pass rates every quarter, broken down by section. The overall pass rate varies slightly by region and quarter, typically ranging from 45% to 55%. View the pass rates for each section of the CPA Exam from prior years in CPA Exam Pass Rates.
*UWorld candidates who meet SmartPathTM performance benchmarks achieve an impressive 90% average pass rate across all sections of the CPA Exam — a figure that substantially exceeds the national average.
How Do I Study for the AUD Exam Section?
As a CPA candidate, you must be wondering how to study for the AUD exam section. It may initially appear challenging and confusing, but you may overcome these obstacles with proper study planning and consistent practice.
Let us guide you through the process:
Having a study plan for the AUD exam is a great way to start. Since the AUD section has 5 content areas, create a study plan that covers all of them. Allocate a timetable to complete each area and maintain a routine.
The audit opinion letters are an essential part of the AUD exam. Many questions come from the opinion letter and the concepts it covers. It is advisable to memorize the letter word by word.
There are 2 MCQ testlets on the AUD exam. Make sure that you have a CPA review course that offers several MCQ practice sessions. Consistently practicing MCQs will enhance your knowledge base and boost your confidence.
The AUD exam includes many internal control questions. There are 5 primary components of the internal control framework: control environment, control activities, risk assessment, information and communication, and monitoring. Thoroughly expand your knowledge and understanding of them.
In Audit Sampling, there are 2 main subsections: 1 is Attribute Sampling, and the other is Variable Sampling. Both sampling techniques are frequently tested, and knowing the basics of each sampling technique is 1 way to collect points on the CPA Exam.
How Do I Manage My Time in the AUD CPA Exam?
The format and structure of the 2026 AUD CPA exam require a time management strategy to help you optimize your time.
Here is the amount of time we recommend you spend on each question, based on the question type:
- There are 2 testlets, each consisting of 39 MCQs. We recommend allocating 1.33 minutes for each MCQ; this way, you can complete both MCQ testlets within approximately 2 hours.
- Allocate 18 minutes for each of the TBS in testlets 3, 4, and 5. Testlet 3 contains 2 TBS, testlet 4 has 3 TBS, and testlet 5 includes 2 TBS.
| Testlet | Question Type | Suggested Time |
|---|---|---|
| Testlet 1 | 39 MCQ | 52 Minutes |
| Testlet 2 | 39 MCQ | 52 Minutes |
| Testlet 3 | 2 TBS | 36 Minutes |
| 15-minute break (not included in total exam time) | ||
| Testlet 4 | 3 TBS | 54 Minutes |
| Testlet 5 | 2 TBS | 36 Minutes |
| Extra Time | 10 minutes | |
| Total Time | 240 minutes | |
Frequently Asked Questions (FAQs)
How Hard is the AUD Exam?
What is Tested on the AUD Exam?
Am I at a disadvantage if I don’t have any auditing experience?
Do I have 18 months to pass the entire CPA Exam, or has that been extended?
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