- AUD is administered under continuous testing through Prometric, not fixed quarterly "windows" like some other exams.
- The AUD blueprint effective January 1, 2026 keeps the four-hour, five-testlet format: 78 MCQs and 7 TBSs.
- You need board approval and a valid Notice to Schedule (NTS) before booking a Prometric seat.
- The NASBA CPA Examination Services section fee is $268.59, separate from jurisdiction-specific application or board fees.
Understanding the 2026 AUD Testing Calendar
Unlike credentials that open and close testing in narrow quarterly blocks, the Uniform CPA Examination: Auditing and Attestation (AUD) section is delivered through Prometric under a continuous testing model administered by NASBA and state boards, with content and scoring standards set by the AICPA Board of Examiners. That means there is no single "AUD exam date" to circle on a calendar the way you might for a one-day licensing test. Instead, your personal testing timeline is built from three moving pieces: your board's eligibility approval, the availability of your Notice to Schedule, and open seats at a Prometric center near you.
For candidates planning around 2026, the most important fixed date isn't a testing window at all - it's a content date. The AUD blueprint effective January 1, 2026 defines exactly what will be tested, how many questions appear, and how the exam is scored. If your target exam date falls on or after that date, you're studying to the current blueprint; if you sit before it, older content specifications may apply depending on your jurisdiction's transition rules.
Why January 1, 2026 Matters
Under the blueprint effective January 1, 2026, AUD consists of 78 multiple-choice questions and 7 task-based simulations spread across five testlets in a four-hour appointment. Multiple-choice questions and task-based simulations each contribute 50% of your total score, so neither format can be treated as an afterthought. This structure is unchanged from the immediately preceding cycle in terms of overall balance, but the underlying content emphasis - particularly around technology-enabled audit procedures and evidence gathering - has been refreshed.
If you're scheduling an appointment for early 2026, build your study plan around this exact format rather than older prep material that references different question counts. Our complete guide to all four AUD content areas breaks down how the blueprint maps to each domain, and it's worth reviewing before you lock in a testing date so you know how much time each domain realistically deserves.
Performing Further Procedures and Obtaining Evidence (30-40%)
This is the largest domain on the exam and the one most likely to determine your overall score. Candidates scheduling around 2026 should expect heavy emphasis on evidence sufficiency, substantive procedures, and audit documentation judgment calls presented through task-based simulations.
- Allocate your longest, most focused study blocks here - it carries more weight than any other domain.
- Expect simulations that combine analytical procedures with sampling and evidence evaluation in a single scenario.
Getting Your Notice to Schedule
Before you can pick an AUD exam date, you need two things in sequence: board approval to sit for the exam, and a Notice to Schedule (NTS) issued once your application and fees clear. Eligibility rules - including education credit windows, which courses qualify, and how long approvals remain valid - are set at the jurisdiction level, so the timeline from "apply" to "NTS in hand" varies by state board. Our AUD eligibility and prerequisites guide walks through what most boards expect before they'll issue approval.
Once issued, your NTS has a defined validity period during which you must schedule and sit for the exam. Missing that window typically means reapplying and paying fees again, so treat the NTS date less like a formality and more like the real deadline that governs your 2026 exam date planning.
Key Takeaway
Apply for eligibility well before your target testing month - NTS issuance and Prometric seat availability both take time, and rushing either one is the most common reason candidates miss their planned exam date.
Booking Your Prometric Appointment
With a valid NTS, you schedule directly through Prometric. Seat availability depends on your test center's location and time of year - some centers fill up faster around traditional busy seasons for accounting professionals, so booking as early as your NTS allows gives you more flexibility over date and location. If you're weighing AUD against other sections for sequencing, our AUD difficulty guide discusses how the exam's emphasis on judgment-heavy simulations affects how much lead time candidates typically need.
When choosing a date, work backward from your study plan rather than forward from convenience. If Domain 3 (Performing Further Procedures and Obtaining Evidence) still feels shaky four weeks out, it's usually better to push your appointment than to sit on a date that doesn't reflect your readiness.
What Happens on Exam Day
AUD is a four-hour appointment divided into five testlets. The first testlets contain multiple-choice questions, followed by testlets built around task-based simulations. A standardized 15-minute stopped-clock break is provided after Testlet 3 - this break does not count against your four hours of testing time, which is a meaningful detail when you're pacing yourself through the exam. Within the testing platform, you'll have access to spreadsheet functionality and a four-function calculator for the quantitative portions of simulations.
| Exam Component | Detail |
|---|---|
| Total appointment length | 4 hours |
| Multiple-choice questions | 78 questions |
| Task-based simulations | 7 simulations |
| Testlet structure | 5 testlets total |
| Scoring weight | MCQs 50% / TBSs 50% |
| Break policy | 15-minute stopped-clock break after Testlet 3 (not counted against test time) |
| Passing score | 75 on a 0-99 scale (not percent correct, not curved) |
Because scores aren't curved and 75 doesn't mean "75% correct," it's worth understanding exactly how the scale works before exam day so you're not misreading your own performance mid-test. Our breakdown of the AUD passing score covers this in detail, and it pairs well with the domain weighting discussion in the AUD domains guide.
Exam Fees and What They Cover
NASBA CPA Examination Services jurisdictions list a $268.59 fee per exam section, which covers the AUD section itself. This is separate from application or registration fees, which are set individually by each state board and can vary depending on whether you're a first-time applicant or re-registering after your NTS expired. Because AUD is one exam section rather than a standalone, separately renewable credential, this fee structure applies each time you register to sit for it - there's no separate "recertification" cost tied to AUD on its own.
If you're budgeting for the full CPA process, not just this one section, our AUD cost breakdown lays out how the section fee, application fees, and study materials typically add up across a testing cycle.
Mapping Your Study Schedule to the Domains
Once you have a target exam date, work backward using the four AUD domains as your scheduling anchor rather than a generic weekly template. The relative weights should directly determine how many weeks you spend on each area:
Ethics, Professional Responsibilities and General Principles (15-25%)
- Cover independence rules, quality management standards, and engagement acceptance early since this domain is foundational to everything else.
Assessing Risk and Developing a Planned Response (25-35%)
- Focus on risk assessment procedures, internal control evaluation, and audit planning judgment before moving into evidence-gathering topics that build on this foundation.
Performing Further Procedures and Obtaining Evidence (30-40%)
- Spend your longest block here given its 30-40% weighting; drill task-based simulations covering substantive testing, sampling, and evidence sufficiency.
Forming Conclusions and Reporting (10-20%)
- Work through report modifications, audit opinions, and subsequent events, then loop back to weak areas identified in earlier practice sessions.
Within each block, techniques like spaced repetition for terminology and timed simulation drills matter less than making sure your hours match the blueprint's weighting - a candidate who spends equal time on all four domains is systematically under-preparing for Domain 3. For a fuller walkthrough of this kind of weighted planning, see our AUD study guide for first-attempt candidates, and use our practice tests throughout each block to check whether your timing and accuracy are on pace for your scheduled exam date.
Rescheduling, Deadlines, and Retakes
Life happens, and Prometric appointments can typically be moved if you act with enough notice - but rescheduling too close to your date can trigger fees or forfeiture depending on the center's policy at the time. If you're not confident you'll be ready, it's almost always better to reschedule early than to sit underprepared and burn a section fee. Given that the cumulative Q1-Q2 2026 pass rate for AUD is 48.65%, a meaningful share of candidates need a second attempt, and that's a normal part of the process rather than a sign you should abandon the CPA path. Our detailed look at AUD pass rate data puts that number in context.
If you do need to retake, your state board will require you to reapply for eligibility and receive a new NTS before booking another Prometric date - the same mechanics that governed your first attempt apply again, including the current fee and, potentially, an updated content blueprint if enough time has passed. Reviewing a compact one-page review of must-know AUD facts before a retake can help you quickly confirm nothing about the exam structure has changed since your last sitting.
Key Takeaway
Treat your NTS expiration date, not just your Prometric appointment, as the real deadline - losing NTS validity means restarting the application and fee process from scratch.
Once you pass AUD, remember it's one section within the broader CPA licensure process rather than a separately renewable credential on its own - there's no ongoing AUD-specific renewal cycle to track. For candidates evaluating whether the time and cost commitment is worthwhile, our ROI analysis of the AUD section and salary guide for audit-focused roles both provide useful context, and our overview of roles that value strong AUD performance shows how this section connects to hiring conversations beyond the exam itself. You can also sharpen your timing and format familiarity anytime using our full AUD practice test platform.
FAQ
No. AUD is delivered through continuous testing at Prometric, so your exam date is whatever appointment you book once you hold a valid Notice to Schedule, rather than a fixed quarterly window.
The blueprint effective that date confirms AUD's structure of 78 multiple-choice questions and 7 task-based simulations across five testlets in a four-hour appointment, with MCQs and TBSs each worth 50% of the score, alongside refreshed content emphasis within the domains.
NASBA CPA Examination Services jurisdictions list a $268.59 fee for the AUD section itself. Separate application or board fees, which vary by jurisdiction, are added on top.
No. A standardized 15-minute stopped-clock break is provided after Testlet 3 and does not count against your total testing time.
You need a 75 on the exam's 0-99 scale. That score does not represent 75% correct, and scores are not curved, so preparation should target mastery of content rather than chasing a percentage.