- What Determines the Total Cost of AUD in 2026
- NASBA Exam Section Fee Breakdown
- Application and Board Fees by Jurisdiction
- Notice to Schedule and Eligibility-Related Costs
- The Cost of Retaking AUD
- Domain Weighting and Where Your Prep Dollars Should Go
- Study Materials and Prep Costs
- Hidden Costs Candidates Overlook
- Total Cost Estimate Table
- Budgeting a Prep Schedule Around the Blueprint
- Is the Cost Worth It?
- Frequently Asked Questions
- The core NASBA exam-section fee for AUD is $268.59, separate from jurisdiction-specific application fees.
- AUD is not a standalone renewable credential - it's one section of the Uniform CPA Examination, so there's no annual renewal fee.
- Under the 2026 blueprint, AUD has 78 MCQs and 7 TBSs across five testlets in a four-hour appointment.
- Performing Further Procedures and Obtaining Evidence carries 30-40% weight, the largest single domain, and should shape your prep budget.
What Determines the Total Cost of AUD in 2026
Pricing for the Uniform CPA Examination: Auditing and Attestation (AUD) section isn't a single number - it's a stack of separate fees charged by different organizations. The AICPA Board of Examiners develops and scores the content, NASBA and individual state boards handle candidate administration and eligibility, and Prometric operates the physical (or remote-proctored, where permitted) testing centers. Each of these players has its own fee structure, which is why two candidates in different states can pay noticeably different totals to sit for the same section.
Before diving into numbers, it helps to understand exactly what you're paying for. AUD is not a certification you renew every year or a badge with recurring dues - it's one exam section within the larger CPA licensure process. If you want the full picture of how eligibility rules interact with those fees, the AUD Requirements 2026 guide walks through prerequisites and jurisdiction quirks that affect what you'll owe before you ever schedule a seat.
NASBA Exam Section Fee Breakdown
The most predictable line item in your AUD budget is the exam-section fee itself. NASBA CPA Examination Services jurisdictions list a $268.59 fee to sit for the AUD section. This fee covers the computer-based delivery of the exam at Prometric testing centers, along with the scoring infrastructure maintained by the AICPA Board of Examiners.
That $268.59 figure is consistent across NASBA CPA Examination Services jurisdictions, but it is only one piece of the puzzle. It does not include what your state board charges to approve your application, nor does it include any costs tied to rescheduling, retaking, or maintaining eligibility windows - all of which are covered below.
Application and Board Fees by Jurisdiction
On top of the exam-section fee, every candidate must pay a separate application or board fee that is set independently by their state board of accountancy. These fees are jurisdiction-specific, meaning they vary depending on where you apply for licensure - not where you happen to sit for the test. Some boards charge a flat one-time application fee that covers your entire eligibility application, while others structure fees per section or per re-application cycle.
Because these amounts differ so widely by jurisdiction, the single most cost-effective step you can take is confirming your specific board's fee schedule before you submit anything. The AUD Requirements 2026: Eligibility, Prerequisites & How to Qualify resource breaks down how credit windows, education prerequisites, and licensure rules differ by state - all of which indirectly affect your total spend, since reapplying or missing a window can trigger additional fees.
Key Takeaway
Don't estimate your total AUD cost using only the $268.59 NASBA fee - call or check your specific state board's published fee schedule for the application/board portion, since this is where most of the jurisdictional variation lives.
Notice to Schedule and Eligibility-Related Costs
Before you can pay Prometric or sit for anything, you need board approval and a Notice to Schedule (NTS). The NTS is issued after your state board confirms your eligibility, and it has a validity window - if that window lapses before you schedule and sit for AUD, you may need to reapply and pay associated fees again.
This is where timing costs money just as much as sticker-price fees do. If your NTS expires because you weren't fully prepared, you're not just losing study momentum - you're potentially paying to re-establish eligibility. Understanding the testing calendar in advance, including how testlets and appointment windows are structured, is covered in detail in AUD Exam Dates 2026: Testing Windows, Deadlines & Scheduling, which is worth reading before you lock in a scheduling date.
Why Eligibility Timing Matters for Your Budget
Your NTS, your state board approval, and your exam-section fee are all connected. A gap in any one of these - an expired NTS, an incomplete application, an unmet credit-hour requirement - can force you to restart part of the payment cycle.
- Confirm your board's specific eligibility rules before applying
- Schedule your Prometric appointment well within your NTS validity window
- Track CPE and licensure requirements separately, since these are jurisdiction-specific and not part of the exam fee itself
The Cost of Retaking AUD
Retakes are the most underestimated cost in any CPA candidate's budget, and AUD is no exception. With a cumulative Q1-Q2 2026 pass rate of 48.65%, a meaningful share of candidates sit for this section more than once. Each retake requires paying the $268.59 NASBA exam-section fee again, and depending on your jurisdiction, you may also owe an additional re-examination application fee to your state board.
Because AUD's passing standard is a scaled score of 75 out of 99 - not 75% of questions answered correctly, and not curved against other candidates - a retake means facing the same rigor with no adjustment for how others performed. If you want a precise breakdown of how that scaled score is calculated and what it actually requires, see AUD Passing Score 2026: Exactly What You Need to Pass.
Domain Weighting and Where Your Prep Dollars Should Go
Cost isn't only about fees - it's also about where you spend your limited study time, since wasted hours often translate into wasted exam attempts and wasted fees. AUD's content is organized into four domains under the blueprint effective January 1, 2026:
Domain 1: Ethics, Professional Responsibilities and General Principles (15-25%)
Covers professional conduct rules, independence, and the general principles that frame every audit engagement.
Domain 2: Assessing Risk and Developing a Planned Response (25-35%)
Focuses on risk assessment procedures, understanding an entity and its environment, and planning an audit response.
Domain 3: Performing Further Procedures and Obtaining Evidence (30-40%)
The single largest content area on the exam. Candidates must master substantive procedures, tests of controls, and evidence evaluation.
- This domain alone justifies more study hours than any other, given its weight
- Task-based simulations frequently draw heavily from this content area
Domain 4: Forming Conclusions and Reporting (10-20%)
Covers audit reports, opinions, and the conclusions auditors draw from gathered evidence.
If you're allocating a prep budget - whether that's money for materials or hours in your calendar - Domain 3's 30-40% weight means it should receive proportionally more of both. For a complete walkthrough of each domain's subtopics and testable concepts, the AUD Exam Domains 2026: Complete Guide to All 4 Content Areas is the most direct resource to pair with your study plan.
Study Materials and Prep Costs
Beyond exam and board fees, most candidates budget for review courses, practice question banks, and simulation practice. Costs here vary enormously depending on the vendor and package tier you choose, so rather than quoting a number that could quickly go stale, focus on matching the format of your prep to the format of the actual exam: five testlets, 78 MCQs, 7 TBSs, and access to spreadsheet and four-function calculator tools during the appointment.
Practicing with tools and question formats that mirror the real Prometric interface reduces wasted study time - and by extension, reduces the odds of needing a costly retake. You can build familiarity with the MCQ and TBS format using the practice resources on the main practice test site, which is designed around the same testlet structure candidates face on exam day.
Hidden Costs Candidates Overlook
A few cost categories don't show up on any single invoice but still affect your total spend:
- Rescheduling fees: Moving your Prometric appointment too close to the test date can carry a change fee, separate from your exam-section fee.
- CPE requirements post-licensure: While not part of the exam itself, CPE rules are jurisdiction-specific and factor into your long-term cost of maintaining CPA licensure once AUD and the other sections are passed.
- Lost time from an expired NTS: If your Notice to Schedule lapses before you sit, you may face additional administrative costs to re-establish eligibility.
- Multiple jurisdiction applications: Candidates who apply to more than one state board before settling on a final jurisdiction can end up paying more than one application fee.
Total Cost Estimate Table
| Cost Component | Who Charges It | Notes |
|---|---|---|
| Exam-section fee | NASBA CPA Examination Services | $268.59 per attempt at AUD |
| Application/board fee | State board of accountancy | Jurisdiction-specific; varies by state |
| Notice to Schedule processing | State board / NASBA | Tied to eligibility approval; has a validity window |
| Retake exam-section fee | NASBA CPA Examination Services | Same $268.59 fee applies again per retake |
| Rescheduling fee (if applicable) | Prometric | Depends on how close to your appointment you reschedule |
| Study materials | Third-party review providers | Varies by course and package tier |
Budgeting a Prep Schedule Around the Blueprint
Since Domain 3 (Performing Further Procedures and Obtaining Evidence) carries the heaviest weight at 30-40%, an efficient study calendar should devote the largest single block of weeks to it, with Domain 2 (Assessing Risk and Developing a Planned Response) close behind at 25-35%. A simple way to structure this without wasting paid study-material access:
Ethics and General Principles
- Cover Domain 1 concepts early since they're foundational to later material
- Practice MCQs to build familiarity with the exam's question style
Risk Assessment and Planning
- Work through Domain 2 in depth given its 25-35% weight
- Start mixing in task-based simulations, not just MCQs
Further Procedures and Evidence
- Dedicate the most weeks here - Domain 3 is 30-40% of the exam
- Focus heavily on TBS practice, since this domain drives many simulations
Forming Conclusions and Reporting
- Cover Domain 4 and reporting language
- Run full-length timed practice sessions covering all five testlets
For a deeper dive into how to structure this kind of plan alongside a realistic difficulty assessment, pair this schedule with the AUD Study Guide 2026: How to Pass on Your First Attempt and the How Hard Is the AUD Exam? Complete Difficulty Guide 2026 article, which contextualizes why Domain 3's weight makes it the section most worth your prep budget.
Is the Cost Worth It?
Because AUD is one section within CPA licensure rather than a standalone renewable credential, there's no recurring annual fee to weigh against ongoing value the way you might evaluate a subscription-based certification. The cost question instead comes down to: is the one-time (or occasionally repeated) exam-section fee, plus prep time, worth it relative to what passing all CPA sections opens up professionally?
For a broader financial view that goes beyond exam-day fees - including how AUD fits into overall CPA licensure value - see Is the AUD Certification Worth It? Complete ROI Analysis 2026 and the AUD Salary Guide 2026: Complete Earnings Analysis. Both resources are useful companions to this cost breakdown since fees are only half of the financial picture; the other half is what a CPA credential unlocks once all sections, including AUD, are passed.
If you're still building your baseline understanding of what this section even covers before worrying about cost, the AUD Pass Rate 2026: What the Data Shows page and practicing with sample questions on the practice test platform are both useful starting points before you commit to any fees at all.
Frequently Asked Questions
The core NASBA exam-section fee is $268.59. This does not include your state board's separate application or board fee, which is jurisdiction-specific and set independently.
No. AUD is an exam section within the Uniform CPA Examination, not a standalone renewable credential, so there's no recurring renewal fee tied to the section itself.
You'll need to pay the $268.59 NASBA exam-section fee again, and depending on your jurisdiction, you may owe an additional re-examination fee to your state board.
Yes. Application and board fees are set independently by each state board of accountancy and are separate from the NASBA exam-section fee, so amounts differ by jurisdiction.
No. The $268.59 exam-section fee covers only the Prometric-delivered exam and AICPA scoring. Review courses, question banks, and practice simulations are separate costs candidates arrange independently.