- The cumulative Q1-Q2 2026 AUD pass rate is 48.65%, meaning slightly more than half of candidates fail.
- A passing score is 75 on a 0-99 scale - not 75% correct - and scores are never curved.
- Performing Further Procedures and Obtaining Evidence carries 30-40% weight, the largest of the four domains.
- The 2026 blueprint tests 78 MCQs and 7 TBSs across five testlets in a four-hour appointment.
Understanding the AUD Pass Rate Data
If you're researching the Uniform CPA Examination: Auditing and Attestation (AUD) section, the number that matters most right now is straightforward: the cumulative pass rate for Q1-Q2 2026 sits at 48.65%. That means fewer than half of everyone who sat for AUD during that window walked away with a passing score. It's not a section you can skim through on general business sense - it rewards candidates who have actually internalized audit methodology, not just memorized terminology.
This figure comes directly from AICPA Board of Examiners scoring data and reflects candidates tested under the blueprint effective January 1, 2026. It's a cumulative statistic, not a single-window snapshot, so it smooths out any short-term variation between individual testing periods. For a deeper look at how this compares across the other CPA sections and what "hard" actually means in practical terms, see How Hard Is the AUD Exam? Complete Difficulty Guide 2026.
Why the Pass Rate Looks the Way It Does
Three structural facts explain most of the outcome distribution on AUD. First, a passing score is 75 on a 0-99 scale - this is frequently misunderstood as "75% correct," which it is not. The scale reflects a weighted combination of difficulty-adjusted performance across question types, so two candidates who answer the same raw number of items correctly can receive different scaled scores depending on which questions they got right. Full detail on how the scale is constructed is covered in AUD Passing Score 2026: Exactly What You Need to Pass.
Second, scores are never curved. Every attempt is measured against the same standard regardless of how a particular testing cohort performs, so there's no benefit to timing your attempt around an easier group of test-takers.
Third, the scoring model splits weight evenly: multiple-choice questions and task-based simulations each contribute 50% of the total score. Candidates who are strong on recall-style MCQs but weak on applied, scenario-based simulations - or vice versa - tend to land right around the passing threshold instead of comfortably above it. This 50/50 split is also why cramming content without practicing full simulations is one of the most common reasons candidates fall short.
Key Takeaway
Because MCQs and TBSs are weighted equally, your prep plan needs equal reps on both formats - not just flashcard-style review of MCQ content.
Domain-by-Domain: Where Candidates Lose Points
AUD's blueprint is organized into four content areas, and the weighting tells you exactly where to put your hours. A full breakdown of task statements and skill levels within each area is available in AUD Exam Domains 2026: Complete Guide to All 4 Content Areas, but here's the practical summary tied to the pass-rate story.
Domain 1: Ethics, Professional Responsibilities and General Principles (15-25%)
Covers AICPA Code of Professional Conduct, independence rules, engagement acceptance, and quality management. Candidates often underestimate this domain because it feels "soft," but scenario-based independence questions trip up otherwise strong candidates.
- Independence threats and safeguards in specific engagement scenarios
- Firm-level and engagement-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 assessment procedures, and designing responses including tests of controls versus substantive procedures.
- Linking assessed risk of material misstatement to the nature, timing, and extent of procedures
- Analytical procedures used in planning versus substantive testing
Domain 3: Performing Further Procedures and Obtaining Evidence (30-40%)
This is the largest content area by a wide margin, and it's where the pass-rate data is most sensitive. It covers evidence-gathering procedures across major transaction cycles, sampling, and evaluating audit evidence.
- Applying substantive procedures to specific account balances and cycles
- Evaluating sufficiency and appropriateness of evidence in simulation-style scenarios
Domain 4: Forming Conclusions and Reporting (10-20%)
Covers evaluating findings, forming audit opinions, and drafting or interpreting different report types.
- Distinguishing unmodified, qualified, adverse, and disclaimer opinions
- Subsequent events, going concern, and other reporting considerations
Because Domain 3 alone can represent up to 40% of scored content, candidates who under-prepare on evidence-gathering procedures are disproportionately likely to land below 75 even if their scores in the other three domains are solid.
Exam Format and How It Shapes Difficulty
Under the blueprint effective January 1, 2026, AUD consists of 78 multiple-choice questions and 7 task-based simulations, delivered across five testlets during a four-hour appointment at a Prometric test center. The AICPA Board of Examiners develops and scores the exam, while NASBA and state boards handle candidate eligibility and administration.
The exam includes a standardized 15-minute stopped-clock break after Testlet 3 that does not count against your total testing time - a meaningful detail for pacing, since candidates who don't plan around it sometimes rush the final testlets. You'll also have access to spreadsheet and four-function calculator tools throughout, which matters most in Domain 2 and Domain 3 simulations involving calculations.
| Exam Element | Detail |
|---|---|
| Total question format | 78 MCQs + 7 TBSs |
| Testlets | 5 across a 4-hour appointment |
| Scoring weight | MCQs 50% / TBSs 50% |
| Passing score | 75 on a 0-99 scale (not curved) |
| Largest domain | Performing Further Procedures and Obtaining Evidence (30-40%) |
Because five testlets means multiple transitions and one built-in break, time management across the full appointment is its own skill. Practicing full-length sessions under realistic conditions - not just isolated topic drills - is one of the most reliable ways to prepare for the actual pacing you'll face. Running full simulated exams on our AUD practice test platform before test day helps surface pacing issues before they cost you real points.
Registration, Fees, and Scheduling Mechanics
AUD is an exam section, not a separately renewable credential, so there's no ongoing recertification cycle to plan around - your focus is entirely on the path from eligibility to a passing score. To sit for it, you need board approval and a Notice to Schedule (NTS); eligibility, credit windows, and licensure requirements are set at the jurisdiction level, which is why the process can look slightly different depending on where you apply. A full walkthrough of eligibility mechanics is in AUD Requirements 2026: Eligibility, Prerequisites & How to Qualify.
On cost, NASBA CPA Examination Services jurisdictions list a per-section exam fee of $268.59, with application or board fees charged separately and set by your specific jurisdiction. If a retake is needed after a failed attempt, that section fee applies again - which is one more reason the 48.65% pass rate is worth taking seriously before you schedule. A complete cost breakdown, including how fees stack across attempts, is available in AUD Certification Cost 2026: Complete Pricing Breakdown.
Testing windows and scheduling deadlines also vary, and missing an NTS expiration or a credit window can force you to restart parts of the application process. See AUD Exam Dates 2026: Testing Windows, Deadlines & Scheduling for how to plan your appointment around your state board's specific rules.
Who's Testing-and Who's Hiring
AUD is required for CPA licensure candidates, and it's disproportionately weighted toward those pursuing careers in public accounting audit practice, though it's relevant to anyone completing the full CPA exam sequence. Public accounting firms, internal audit departments, and regulatory and government audit functions all look for the audit-specific judgment that AUD is designed to test - the ability to assess risk, gather and evaluate evidence, and reach a defensible conclusion under professional standards.
If you're weighing whether the time and fee investment translates into career value, Is the AUD Certification Worth It? Complete ROI Analysis 2026 and AUD Salary Guide 2026: Complete Earnings Analysis both dig into that question in more depth than a pass-rate discussion can.
A Domain-Weighted Study Timeline
Generic study techniques only help if they're mapped to AUD's actual weighting. Since Domain 3 (Performing Further Procedures and Obtaining Evidence) carries 30-40% of the score and Domain 2 (Assessing Risk) carries 25-35%, those two areas should consume the majority of your calendar - not be treated as "one more topic" alongside ethics and reporting.
Domain 1 + Domain 2 foundations
- Independence, ethics scenarios, and engagement acceptance
- Risk assessment procedures and materiality judgment drills
Domain 3 deep work
- Substantive procedures by transaction cycle
- Full-length task-based simulations on evidence evaluation
Domain 4 + integration
- Report types and opinion modifications
- Mixed testlets combining all four domains under timed conditions
Full-length practice and pacing
- Complete five-testlet simulated exams, including the Testlet 3 break
- Review missed TBSs specifically, since they carry 50% of the score
For a more detailed week-by-week structure with review cycles built in, see AUD Study Guide 2026: How to Pass on Your First Attempt. If you just need a fast final review before test day, AUD Cheat Sheet 2026: One-Page Review of Must-Know Facts condenses the highest-yield facts into one page.
Frequently Asked Questions
The cumulative pass rate for Q1-Q2 2026 is 48.65%, based on AICPA Board of Examiners scoring data.
No. The passing score is 75 on a 0-99 scaled score, which reflects weighted performance across question difficulty - not the raw percentage of questions answered correctly.
Performing Further Procedures and Obtaining Evidence, weighted at 30-40%, is the largest domain and the highest-leverage area for improving your score.
No. Scores are not curved under any circumstances; every candidate is measured against the same fixed standard of 75.
The NASBA CPA Examination Services exam-section fee of $268.59 applies again for each retake, plus any separate jurisdiction-specific fees.