US CPA AUD (Auditing and Attestation) — Complete Guide 2026

Auditing and Attestation, known as AUD, is one of the three Core sections of the US CPA exam, and AICPA reports a pass rate of 48.65% for AUD in the first two quarters of 2026, against 48.21% for 2025. It tests auditing and attestation standards, the audit process, risk, evidence, internal control and reporting. This guide covers the format, the scoring, what the exam tests, the pass rate and a practical way to prepare. For all the section pass rates side by side, see our CPA pass rates guide, and for the rules on retaking a section read our retakes and credit window guide.

AUD exam format

Sources: NASBA exam FAQ for the four-hour length, AICPA "Learn what to study for the CPA Exam" for the testlet and question counts, and AICPA's scoring and pass rates page for the scoring and pass rates. The counts come from one AICPA table, so confirm them against the live page before you rely on them.

What AUD tests

AUD covers auditing standards, which in practice means AICPA standards for private company audits and PCAOB standards for audits of public companies. It also covers the audit process from planning to reporting, audit risk and evidence, internal control, attestation and review engagements, and professional ethics and independence. The AICPA publishes the content areas and their weightings in the Uniform CPA Examination Blueprints, effective 1 January 2026, with a 2027 version also listed on its site. We have not reproduced percentage weightings here, because we could not read the blueprint directly. Download the blueprint for your exam date and use its weightings to plan your study time.

Standards you need to tell apart

Much of AUD depends on knowing which standard applies. Generally accepted auditing standards issued by the AICPA apply to audits of private companies. PCAOB standards apply to audits of SEC-registered companies. Standards for Accounting and Review Services cover compilations and reviews, and Statements on Standards for Attestation Engagements cover examination, review and agreed-upon procedures engagements. The AICPA Code of Professional Conduct sets the rules on independence, objectivity and integrity. Questions often test when each set applies, so build a simple comparison table early in your study.

Core topics to know

The audit risk model, which combines inherent risk, control risk and detection risk, sits behind the whole section. Know planning materiality and performance materiality, how auditors evaluate internal control including the COSO framework and IT controls, and the types of audit evidence and what makes evidence sufficient and appropriate. Learn the main audit procedures: inspection, observation, confirmation, inquiry, recalculation and analytical procedures. Be ready for the auditor's report, including unmodified, qualified, adverse and disclaimer opinions, and for going concern assessments. Sarbanes-Oxley requirements on management certification and internal control reporting also come up for public companies.

AUD pass rate and difficulty

AUD sits close to the middle of the six sections. At 48.65% so far in 2026 it is a little higher than FAR at 42.95% and a good deal lower than REG at 66.78%. That means roughly half of attempts do not pass, so plan time for a possible retake. For the credit window that applies to a passed section, check your state board, as our retakes guide explains.

How to prepare for AUD

Start with the audit risk concepts, because they feed both the multiple-choice questions and the simulations. Then work through the differences between the auditing standards and when each applies. Learn the report formats until you can write the wording of a modified opinion from memory. Because task-based simulations carry half the score, practise them early, including the format where you match evidence to assertions. Do timed practice on both question types so you know how long a testlet takes. If you have studied ACCA Audit and Assurance, the concepts will be familiar, but the US standards and terminology need their own study. Our ACCA courses are a route some students take before the CPA.

Registering and costs

You apply through your state board and receive a Notice to Schedule before you book a sitting. Our CPA exam registration guide walks through the steps, and our CPA exam fees guide covers the fee for each section. To see the full picture of the route, read how to become a US CPA. When you are comparing study options, see the Learnsignal pricing page.

Frequently asked questions

How long is the CPA AUD exam?

Four hours, like every CPA exam section, according to NASBA.

Is AUD a Core or Discipline section?

AUD is a Core section. Every candidate sits AUD, FAR and REG, plus one Discipline section.

What is the AUD pass rate?

AICPA reports 48.21% for 2025 and 48.65% for the first two quarters of 2026.

How many questions are in AUD?

AICPA's published table shows two multiple-choice testlets of 39 questions each, which is 78, and three task-based simulation testlets with seven simulations in total. Check the live AICPA table before you rely on the counts, because we found them on one page only.

What score do you need to pass AUD?

75 on a scale of 0 to 99. Multiple-choice questions and task-based simulations each count for 50 percent of the section score.

Source: AICPA and NASBA exam pages. Checked 17 October 2026.