CPA · ONE SECTION, ONE WORKSPACE
Auditing and Attestation. A free 10-question multiple-choice readiness check, section-specific study tools and a private topic report. Start with your current strengths, then focus on your next study priority.
Actual CPA sections are four hours with MCQ and task-based simulation testlets. A 75 is scaled, not 75% correct. One section purchase does not unlock the other five.
Explore all CPA sectionsUNDERSTAND YOUR EXAM
Auditing and Attestation (AUD) is one of the three required Core sections of the Uniform CPA Examination. It tests how you apply audit and attestation knowledge, from ethics and planning through evidence and reporting.
For the 2026 blueprint, prepare for a four-hour, computer-based section with both multiple-choice questions and task-based simulations. Build your plan around the current blueprint and the practical decisions an auditor has to make.
AUD is the CPA Exam section on auditing and attestation. It is a Core section, so every CPA candidate must pass AUD along with FAR and REG, then pass one Discipline section: BAR, ISC or TCP.
The section asks you to connect professional responsibilities with the audit process. That means using professional judgment, assessing risk, gathering appropriate evidence and reaching or reporting a conclusion in the facts presented.
AUD is four hours long. Its five testlets contain 78 multiple-choice questions (39 in each of the first two testlets) followed by seven task-based simulations, arranged 2, 3 and 2 across the final three testlets.
AUD multiple-choice questions and task-based simulations each count for half of the section score. Scores use a 0–99 scale, and 75 is the passing score. It is scaled, not a 75% correct target, so a raw percentage cannot tell you an official score.
Use the 2026 blueprint as your checklist. Its four areas are Ethics, Professional Responsibilities, and General Principles (15–25%); Assessing Risk and Developing a Planned Response (25–35%); Performing Further Procedures and Obtaining Evidence (30–40%); and Forming Conclusions and Reporting (10–20%).
Give extra attention to audit evidence and risk response, then make the links practical: independence and judgment, materiality and internal control, substantive procedures and sampling, and audit or attestation conclusions and reports. Practice choosing the next appropriate action, not just recalling a definition.
Work from the current AICPA blueprint, moving from Area to Group to Topic. Learn the purpose of each standard or procedure first, then use focused multiple-choice sets to test whether you can distinguish similar requirements and decide what the facts call for.
Make room for both formats. Multiple-choice practice can expose a weak concept quickly; scenario work builds the habit of reading exhibits, judging the reliability of evidence, comparing procedures and forming a supported conclusion. Track errors by topic and cause, then return to the smallest skill gap.
Start with the Board of Accountancy for the jurisdiction where you plan to qualify. Eligibility, education review and application instructions are jurisdiction-specific. After eligibility is confirmed, apply through the board, CPAES or NASBA process that applies to you and obtain a valid Notice to Schedule before booking an appointment.
There is no single national AUD price to rely on. Application and examination fees, who collects them, Notice to Schedule rules and possible additional requirements vary by jurisdiction. Check the NASBA Candidate Guide and your jurisdiction’s CPA Exam page before you apply or budget.
Download the applicable 2026 blueprint and turn its AUD Areas, Groups and Topics into a personal checklist. Use a short readiness check to identify a starting focus, then create study blocks that include concept review, timed multiple-choice practice and dedicated task-based-simulation work.
Before test day, use the AICPA sample test to get familiar with the exam software and tools. It is a separate, shorter, unscored preparation tool, so use it for software familiarity while keeping your study plan centered on broad, current-blueprint coverage.
CLEAR ANSWERS, BEFORE YOU START
AUD has 78 multiple-choice questions and seven task-based simulations in five testlets. The first two testlets have 39 multiple-choice questions each, followed by simulation testlets with 2, 3 and 2 tasks.
No. A 75 is the CPA Exam passing score on a 0–99 scaled score scale. It is not a percentage of questions answered correctly, and the exam is not curved.
The 2026 blueprint gives the largest range to Performing Further Procedures and Obtaining Evidence at 30–40%, followed by Assessing Risk and Developing a Planned Response at 25–35%. Study all four Areas, since blueprint ranges are not a reason to skip ethics or reporting.
A task-based simulation is a scenario that asks you to apply audit knowledge. It can require you to work with documents, communications or data and decide on evidence, procedures, conclusions or reporting rather than select one answer from a list.
First confirm eligibility with the Board of Accountancy for your jurisdiction, then follow its application process or the CPAES/NASBA process it uses. Fees and payment steps vary by jurisdiction, so use the NASBA Candidate Guide and your board’s official page instead of relying on a universal fee figure.
The AICPA offers a CPA Exam sample test so candidates can become familiar with the software and tools. It is shorter than the exam, includes content across sections and is not scored as a readiness determination.
Check the exam sponsor and your licensing or admissions authority for current rules and fees.
Exam information updated October 31, 2026.
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