- AUD has 78 MCQs and 7 TBSs across five testlets in a four-hour appointment.
- Performing Further Procedures and Obtaining Evidence carries the heaviest weight at 30-40%.
- Passing score is 75 on a 0-99 scale - not 75% of questions correct.
- The current NASBA CPA Examination Services exam-section fee is $268.59, plus separate jurisdiction fees.
Exam Format at a Glance
Before you memorize a single audit standard, lock in the mechanics of the exam itself. Under the blueprint effective January 1, 2026, AUD is delivered by Prometric as a four-hour, computer-based appointment split into five testlets. Two testlets are multiple-choice questions, and the remaining testlets carry seven task-based simulations (TBSs). Together, MCQs and TBSs each contribute exactly 50% of your final score - so you cannot "coast" through simulations and rely on MCQ speed, nor the reverse.
The AICPA Board of Examiners writes and scores the content, NASBA and individual state boards handle candidate administration and eligibility, and Prometric runs the actual testing centers. Keeping these three organizations straight matters because each controls a different part of your journey: content and scoring sit with the AICPA, your Notice to Schedule and jurisdiction rules sit with your state board (via NASBA), and your appointment logistics sit with Prometric.
Domain Breakdown & Weighting
AUD's content is organized into four domains, and the weighting tells you exactly where to spend your study hours. For a full walkthrough of each domain's task statements, see the AUD Exam Domains 2026: Complete Guide to All 4 Content Areas.
Domain 1: Ethics, Professional Responsibilities and General Principles (15-25%)
Covers the AICPA Code of Professional Conduct, independence rules, quality management, engagement acceptance, and the general principles underlying an audit.
- Know when independence is impaired versus merely threatened
- Understand firm-level quality management responsibilities
Domain 2: Assessing Risk and Developing a Planned Response (25-35%)
Focuses on understanding the entity and its environment, materiality, risk of material misstatement, internal control evaluation, and audit strategy design.
- Distinguish inherent risk from control risk in scenario questions
- Practice linking assessed risk to the nature, timing, and extent of procedures
Domain 3: Performing Further Procedures and Obtaining Evidence (30-40%)
The largest single content area. Expect deep coverage of substantive procedures, analytical procedures, sampling, evidence sufficiency and appropriateness, and specific account-balance testing.
- Drill evidence-gathering procedures for revenue, inventory, and estimates
- Expect multiple TBSs built entirely around this domain
Domain 4: Forming Conclusions and Reporting (10-20%)
Covers audit report types, modifications, subsequent events, going concern evaluation, and communicating findings to those charged with governance.
- Memorize the conditions triggering a qualified, adverse, or disclaimer opinion
- Practice matching report language to the underlying issue
Key Takeaway
Because Domain 3 alone can be 30-40% of your score, any study plan that treats all four domains equally is mis-calibrated. Weight your practice sets so Domain 3 gets proportionally more repetitions than Domain 4.
Scoring Mechanics
AUD is scored on a 0-99 scale, and a 75 is passing. That 75 is not a percentage of questions answered correctly - it's a scaled score reflecting the difficulty of the specific set of questions and simulations you received, and scores are not curved against other candidates. This distinction trips up a lot of first-time candidates who assume "75%" is the bar. For a deeper explanation of how the scale converts raw performance into a final score, see the AUD Passing Score 2026: Exactly What You Need to Pass breakdown.
The most recent cumulative data point - the Q1-Q2 2026 pass rate of 48.65% - is a useful benchmark for calibrating your prep intensity. Roughly half of candidates in that window did not pass on that attempt, which tells you AUD's difficulty is real and shouldn't be underestimated. For more context on how this rate compares across the year and what drives it, read the AUD Pass Rate 2026: What the Data Shows analysis.
Registration, Fees & Eligibility
Unlike many professional exams with a single flat fee, AUD's cost structure has layers. NASBA CPA Examination Services jurisdictions list a $268.59 exam-section fee for AUD, but this is separate from the application or board fees your specific state sets - meaning your total out-of-pocket cost depends heavily on where you're licensing. For a full line-item breakdown, see the AUD Certification Cost 2026: Complete Pricing Breakdown.
Before you can even pay that section fee, you need board approval and a Notice to Schedule (NTS) from your state board. Eligibility criteria - education credit hours, credit windows for how long a passed section remains valid, and CPE requirements after licensure - are all jurisdiction-specific, so what's true for a candidate in one state may not apply to you. Confirm your exact requirements against the AUD Requirements 2026: Eligibility, Prerequisites & How to Qualify guide before scheduling anything.
| Item | Managed By | Detail |
|---|---|---|
| Exam content & scoring | AICPA Board of Examiners | Writes and scores AUD |
| Candidate administration & eligibility | NASBA / State Boards | Jurisdiction-specific rules, NTS issuance |
| Exam delivery | Prometric | Computer-based, four-hour appointment |
| Exam-section fee | NASBA CPA Examination Services | $268.59 (plus separate board/application fees) |
Once you have your NTS in hand, scheduling logistics and testing-window planning become the priority - the AUD Exam Dates 2026: Testing Windows, Deadlines & Scheduling guide walks through how to time your appointment against your study plan.
Test Day: Testlets, Tools & Breaks
Knowing the physical rhythm of exam day reduces avoidable stress. AUD runs across five testlets, and after the third testlet you get a standardized 15-minute stopped-clock break - meaning that break does not eat into your four hours of testing time. Plan your pacing around this fixed rest point rather than trying to guess when you'll "feel" tired.
- Testlets 1-2: Multiple-choice questions
- Break after Testlet 3: 15 minutes, stopped-clock, non-punitive
- Remaining testlets: Task-based simulations covering the seven TBSs
On tools: the exam provides a built-in spreadsheet and a four-function calculator. Practice using these exact tool types during your prep rather than an external calculator app, so the interface itself isn't a surprise on test day.
High-Yield Topic Checklist
If you only have time to master a condensed list, prioritize the topics below - they map directly to where AUD's blueprint concentrates points.
- Independence rules under the AICPA Code of Professional Conduct (Domain 1)
- Materiality determination and how it flows into planned procedures (Domain 2)
- Understanding and testing internal control design vs. operating effectiveness (Domain 2)
- Substantive procedures for revenue recognition, inventory existence, and accounting estimates (Domain 3)
- Audit sampling methods and evaluating sample results (Domain 3)
- Sufficiency and appropriateness of audit evidence (Domain 3)
- Report modifications: qualified, adverse, and disclaimer opinions (Domain 4)
- Subsequent events and going concern evaluation (Domain 4)
Because these topics don't isolate cleanly to one testlet, expect them to reappear across both MCQs and TBSs in different scenario wrappers. A single TBS might weave together risk assessment (Domain 2) and evidence gathering (Domain 3) in one client scenario - this integration is intentional and reflects how audits actually work in practice.
Final-Week Review Sequence
In the last stretch before your appointment, sequence your review by domain weight rather than by textbook chapter order. This is the one place a structured weekly rhythm is worth borrowing from general study methodology - but applied specifically to AUD's blueprint.
Domain 3 Deep Review
- Redo every missed TBS on substantive procedures and evidence
- Drill sampling calculations until they're automatic
Domain 2 Reinforcement
- Rework risk assessment scenarios and control evaluation questions
- Practice linking risk conclusions to procedure design
Domains 1 & 4 Cleanup
- Review independence rules and report modification triggers
- Run a full-length mock exam under four-hour timing
For a broader first-attempt strategy that ties this sequencing into a complete study system, see the AUD Study Guide 2026: How to Pass on Your First Attempt. And if you're still calibrating how much runway you need overall, the How Hard Is the AUD Exam? Complete Difficulty Guide 2026 article breaks down what makes AUD demanding relative to other sections.
Key Takeaway
Run at least one full-length, timed mock exam that mirrors the five-testlet structure and stopped-clock break before your real appointment - timing surprises cost more points than content gaps.
Why This Section Matters for Your Career Path
Passing AUD contributes directly to CPA licensure, which opens roles in public accounting audit teams, internal audit, assurance advisory, and controllership tracks that require or prefer a CPA. Firms hiring for these roles specifically value the audit-methodology fluency AUD tests - not just technical accounting knowledge. If you're weighing the broader payoff of pursuing licensure, the Is the AUD Certification Worth It? Complete ROI Analysis 2026 article and the AUD Salary Guide 2026: Complete Earnings Analysis both dig into the practical upside beyond the exam itself.
Practicing under realistic exam conditions is one of the best predictors of test-day confidence. Working through timed, blueprint-aligned questions on our practice test platform before you sit for AUD helps surface weak spots while you still have time to fix them. Revisit the practice test hub regularly as you move through your review sequence, and use full mock sessions from the main practice site to simulate the actual five-testlet flow.
FAQs
Under the blueprint effective January 1, 2026, AUD has 78 multiple-choice questions and 7 task-based simulations, spread across five testlets in a four-hour appointment.
You need a scaled score of 75 on the 0-99 scale. This is not 75% of questions correct, and scores are not curved against other candidates.
Performing Further Procedures and Obtaining Evidence is the largest content area at 30-40% of the exam, making it the highest-priority domain for review time.
NASBA CPA Examination Services jurisdictions list a $268.59 exam-section fee for AUD, plus separate application or board fees that vary by jurisdiction.
Yes. A standardized 15-minute stopped-clock break occurs after Testlet 3, and this break does not count against your four hours of testing time.