CPA Auditing and Attestation (AUD) Pass Rate, Format & Study Guide

Auditing and Attestation (AUD) is one of the three Core sections of the Uniform CPA Examination, developed by the AICPA and administered by NASBA for the state Boards of Accountancy. It tests the knowledge and skills candidates need to perform audit, attestation and review engagements — ethics and independence, risk assessment and planning, obtaining evidence, and forming conclusions and reporting — and it is a four-hour computer-based section with two multiple-choice testlets and three task-based simulation testlets.

The CPA licence is the credential that lets a US accountant sign audit opinions, and AUD is the section where candidates prove they can reason through an engagement the way an auditor does: judging what the evidence supports, how risk shapes procedures, and what the report must say. Passing all four sections is a requirement of licensure in the US jurisdictions that grant the CPA licence, so a passed AUD section is a direct step toward practising as a CPA, alongside the education and experience rules your own board sets.

AUD is aimed at accounting graduates and candidates in public accounting, internal audit or industry who are working toward CPA licensure, whether they take it first or after another Core section. Because eligibility is set by each state board, check your board's education and experience rules before you apply, then schedule the section when your study plan is ready.

The AICPA publishes CPA Exam pass rates for every section. For AUD the 2025 cumulative pass rate was 48.21%, and in 2026 the rate was 47.80% in Q1 and 49.38% in Q2 (48.65% cumulative to date) — a little under half of candidates pass a given attempt.

NASBA states that under continuous testing you can retake a failed section shortly after receiving your score; the only limits are the time it takes to receive a score, re-register, obtain a new Notice to Schedule and find an available testing date, and NASBA does not state a maximum number of attempts per section. Two practical limits come from your jurisdiction instead: how long your board keeps credit for sections you have already passed, and any limit it sets on attempts — both vary by state, so confirm them with your Board of Accountancy before you plan retakes.

Scores are reported on a scale from 0 to 99 and the passing score is 75 — a scaled score, not a percentage of questions answered correctly. For AUD the AICPA states the weighted combination of scaled scores is 50% multiple-choice questions and 50% task-based simulations, and its scoring formulas take into account both whether an answer is correct and the relative difficulty of the question. The section has five testlets: two multiple-choice testlets (39 questions each, 78 in total) and three testlets of task-based simulations (2, 3 and 2 simulations, 7 in total).

AUD is four hours long and has five testlets. The first two contain multiple-choice questions — 39 in each, 78 in total — and the next three contain task-based simulations, 7 in total (2, 3 and 2 per testlet). The AICPA's blueprint states the weighted combination of scaled scores is 50% multiple-choice and 50% task-based simulations, and scores are reported from 0 to 99 with 75 required to pass.

The AICPA 2026 blueprint organises AUD into four content areas and publishes each as a range rather than a fixed share: Area I, Ethics, Professional Responsibilities and General Principles, 15–25%; Area II, Assessing Risk and Developing a Planned Response, 25–35%; Area III, Performing Further Procedures and Obtaining Evidence, 30–40%; and Area IV, Forming Conclusions and Reporting, 10–20%. Content is organised by area, group and topic with representative tasks and skill levels (remembering and understanding, application, analysis, evaluation), so expect questions that ask you to apply standards to a scenario rather than recite them.

Eligibility is not set by the AICPA or NASBA. Each jurisdiction's Board of Accountancy determines the education, experience and residency requirements, the application steps and the timeframe in which you must finish licensure after passing. After your board approves you, NASBA issues a Notice to Schedule, which you use to book your section at a testing center at least five days ahead.

The CPA Exam's total cost is the sum of application and administration fees plus an examination fee for each section, and the amounts are set per jurisdiction — the AICPA's FAQ directs candidates to their specific Board of Accountancy, and NASBA notes that the cost varies for each jurisdiction. Candidates testing in Guam or at international testing centers pay additional administration fees. Because you pay per section attempt, each retake of AUD carries its own examination fee.

Passing AUD earns conditional credit rather than a licence on its own. How long your credit stays valid is decided by your state Board of Accountancy, and some states require you to complete licensure eligibility requirements and the application within a specific timeframe after passing, so check your board's rules before scheduling the remaining sections.

AUD is a four-hour section with a pass rate a little under 50%, so plan a structured block of study rather than cramming. Start with the four blueprint areas in order of weight — performing further procedures and obtaining evidence carries the most weight, followed by assessing risk and planning — then spend the later weeks on mixed multiple-choice practice and on task-based simulations, because simulations carry half of the section score. Reserve the final stretch for timed, full-length practice so the four-hour pace feels familiar before test day.

The AICPA updates the CPA Exam blueprints periodically. The 2026 blueprints took effect in January 2026, and the AICPA has published the 2027 blueprints, effective January 1, 2027, so confirm which version applies to your testing window before you study.