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AUD Passing Score 2026: Exactly What You Need to Pass

TL;DR
  • A passing AUD score is 75 on a 0-99 scale - not 75% of questions correct.
  • MCQs and task-based simulations each contribute exactly 50% to your final score.
  • Performing Further Procedures and Obtaining Evidence carries 30-40% of the exam, more than any other domain.
  • The cumulative Q1-Q2 2026 pass rate sits at 48.65%, so roughly half of candidates miss 75.

Understanding the AUD Passing Score

Every candidate preparing for the Uniform CPA Examination: Auditing and Attestation (AUD) section eventually asks the same question: what number do I actually need to see on my score report? The answer is simple to state and harder to internalize - you need a 75 on a 0-99 scale. That single number determines whether you move forward toward licensure or sit for the section again. It is not a percentage, it is not curved against other candidates, and it does not shift from testing window to testing window.

Because AUD is scored by the AICPA Board of Examiners rather than by a state board or a third-party vendor, the scoring methodology is consistent across every jurisdiction that accepts NASBA CPA Examination Services administration. Whether you sit in a Prometric center in your home state or travel to test, the scaled score of 75 means exactly the same thing everywhere. Understanding how that scaled score is built - and what it rewards - is the fastest way to stop guessing and start preparing with intention. For a broader look at how difficult that target actually is to reach, see our complete AUD difficulty guide.

The Core Fact: AUD scores are reported on a 0-99 scale, and 75 is passing. Scores are not curved against other test-takers in your window, and there is no rounding up from 74.

How the AICPA Actually Scores AUD

Under the blueprint effective January 1, 2026, AUD is delivered as 78 multiple-choice questions and 7 task-based simulations, organized across five testlets in a four-hour appointment. The exam alternates between MCQ testlets and TBS testlets, and the scoring weight is split evenly: multiple-choice questions contribute 50% of your final score, and task-based simulations contribute the other 50%.

This 50/50 split has practical implications. A candidate who is strong at recognizing correct terminology in multiple-choice format but weak at applying that terminology inside a simulated audit scenario will underperform relative to their apparent knowledge. Task-based simulations require you to work through realistic audit documentation, evaluate evidence, and select or construct responses - a very different cognitive task than picking one of four answers. Because TBSs carry half the weight, treating them as an afterthought during preparation is one of the more common reasons candidates fall short of 75.

  • Testlet structure: Five testlets alternate between MCQ and TBS content within the four-hour session.
  • Question volume: 78 MCQs and 7 TBSs make up the entire scored exam.
  • Weighting: MCQs and TBSs are weighted equally at 50% each, regardless of how many raw questions appear in each format.

Because MCQs and TBSs carry equal weight despite different item counts, each individual task-based simulation is worth considerably more per-question than each individual multiple-choice item. This is a structural reason to slow down and work simulations carefully rather than rushing through them the way some candidates rush through MCQ testlets.

Domain Weights and Why They Matter for Your Score

The AUD blueprint organizes content into four domains, and the AICPA assigns each domain a weighting range that determines roughly how much of your scored content will come from that area. These weights are the single best guide for allocating study time, because a domain worth 30-40% of the exam deserves far more hours than one worth 10-20%.

Domain 1: Ethics, Professional Responsibilities and General Principles (15-25%)

Covers the professional and ethical framework auditors operate within, including independence rules, quality control, and engagement responsibilities.

  • AICPA Code of Professional Conduct application scenarios

Domain 2: Assessing Risk and Developing a Planned Response (25-35%)

Focuses on understanding an entity and its environment, assessing risks of material misstatement, and designing an audit strategy in response.

  • Internal control evaluation and risk assessment procedures

Domain 3: Performing Further Procedures and Obtaining Evidence (30-40%)

The largest content area on the exam, covering substantive procedures, sufficiency and appropriateness of evidence, and specialized audit areas.

  • Evidence evaluation across account balances, transactions, and disclosures

Domain 4: Forming Conclusions and Reporting (10-20%)

Covers concluding the engagement, forming an audit opinion, and drafting the appropriate report language for the circumstances.

  • Report modifications and going-concern considerations

Because Performing Further Procedures and Obtaining Evidence alone can represent up to 40% of the exam, it is mathematically impossible to reach a 75 without a solid command of that domain. If you are still mapping out how much time each domain deserves, our AUD exam domains guide breaks down every topic inside all four areas in detail.

Key Takeaway

Prioritize Domain 3 first in your study plan - it carries the most weight and touches the task-based simulations most heavily, where each point is worth more.

Why 75 Is Not "75% Correct"

One of the most persistent misunderstandings about the AUD passing score is assuming 75 means "answering 75% of questions correctly." It does not. The scaled score of 75 is derived from a psychometric model that weighs question difficulty, question format, and the 50/50 MCQ-to-TBS split described above. Two candidates who answer the same raw number of questions correctly can receive different scaled scores if their correct answers fell on questions of different difficulty or in different testlets.

This also means you cannot reliably estimate your own score by counting how many questions "felt right" during the exam. Scaled scoring exists precisely so that scores remain comparable across different exam forms, even though every candidate sees a different mix of questions drawn from the same blueprint. Trying to reverse-engineer a percentage from memory after your appointment is not a useful exercise - your only real feedback is the official score report.

Common Misconception: Candidates sometimes assume missing a handful of questions in a row means they've failed. Because AUD is scored on a scaled 0-99 basis and not simple percentage-correct, a rough patch in one testlet does not automatically sink your overall result.

What the Current Pass Rate Tells You

The cumulative Q1-Q2 2026 pass rate for AUD is 48.65%. That means slightly less than half of everyone who sits for the section in that window reaches the 75 needed to pass. This figure is a useful reality check: AUD is not an exam where casual review of notes is sufficient, and it is not an exam where the passing bar is symbolic. Roughly half of prepared, motivated candidates with accounting backgrounds still fall short on a given attempt.

This pass rate is also a strong argument for treating your first attempt seriously rather than as a "trial run." Retaking a section costs additional time, an additional exam-section fee, and often forces you to rebook around NASBA and Prometric scheduling windows. For a deeper breakdown of how this rate compares across recent windows and what factors may be driving it, see our dedicated AUD pass rate analysis.

Scoring ElementDetail
Passing score75 on a 0-99 scale
MCQ weight50% of total score (78 questions)
TBS weight50% of total score (7 simulations)
Largest domainPerforming Further Procedures and Obtaining Evidence, 30-40%
Cumulative Q1-Q2 2026 pass rate48.65%

Registration, Fees, and the Notice to Schedule

Reaching the point of even sitting for AUD requires navigating a registration process that is separate from the scoring model itself but directly affects when and how you attempt the exam. NASBA and individual state boards manage candidate eligibility and administration, while the AICPA Board of Examiners develops and scores the exam content, and Prometric delivers the computer-based test at approved centers.

Through NASBA CPA Examination Services jurisdictions, the exam-section fee is listed at $268.59, and this is charged per section, meaning a retake of AUD requires paying it again. Separate from that section fee, jurisdictions set their own application or registration fees, so total out-of-pocket cost varies depending on where you are licensed. Before you can schedule an appointment at Prometric, you need board approval and a Notice to Schedule (NTS), and specific credit windows, licensure requirements, and continuing education rules are determined by your individual jurisdiction. If you want the full cost picture across every fee type, our AUD certification cost breakdown walks through it section by section, and our AUD requirements guide covers eligibility and the NTS process in more depth.

Budget for Retakes: Because the $268.59 exam-section fee applies every time you sit, and the current pass rate suggests roughly half of candidates need more than one attempt, building in a financial and scheduling buffer is a realistic part of planning for AUD.

Test Day Mechanics That Affect Your Score

Scoring well on AUD is not only about content mastery - it is also about managing a four-hour appointment efficiently. The exam includes a standardized 15-minute stopped-clock break after Testlet 3, meaning this break does not count against your total testing time. Knowing exactly when that break occurs lets you pace the earlier testlets with a clear mental checkpoint in mind rather than guessing when relief is coming.

The exam also provides built-in tools: a spreadsheet and a four-function calculator are available throughout, and knowing how to use them quickly during task-based simulations can save meaningful time, especially in Domain 3 content where evidence evaluation often involves working through numbers presented in exhibits. Candidates who rehearse with these exact tools during practice sessions tend to move through TBS testlets with less friction than those encountering the interface for the first time on test day.

  • Five testlets alternate MCQ and TBS content across the four-hour session
  • The 15-minute break after Testlet 3 does not reduce your available testing time
  • Spreadsheet and four-function calculator tools are provided for on-screen calculations

Building a Study Timeline Around the Scoring Model

Because domain weighting and the 50/50 MCQ/TBS split are fixed, your study plan should mirror that structure rather than treating every topic equally. A practical approach is to front-load the heaviest domain, then layer in simulation practice throughout rather than saving it for the final week.

Weeks 1-2

Domain 3 Foundations

  • Build core understanding of evidence evaluation and substantive procedures
  • Begin mixing in task-based simulations early, not just MCQs
Weeks 3-4

Domain 2 Risk Assessment

  • Study internal control evaluation and risk response design
  • Connect risk assessment concepts back to the procedures learned in Domain 3
Week 5

Domain 1 Ethics and Responsibilities

  • Review independence rules and the AICPA Code of Professional Conduct
  • Practice scenario-based MCQs specific to professional responsibilities
Week 6

Domain 4 and Full Simulation

  • Master report modifications and conclusion-forming scenarios
  • Sit for full-length timed practice sessions covering all five testlets

This ordering is not a rigid formula - it is a direct response to the blueprint's own weighting, front-loading the domain worth the most points and finishing with integrated practice that mimics the real four-hour structure. For a more detailed week-by-week framework, including how to layer review with practice questions from our full practice test platform, see the AUD Study Guide for a first-attempt pass. Reviewing a condensed version of core facts in the days before your appointment can also help; our AUD cheat sheet collects the must-know points in one page.

Key Takeaway

Practicing task-based simulations continuously, rather than cramming them in at the end, matters more for AUD than for exams where MCQs dominate the scoring weight.

Regardless of the exact schedule you build, the goal is the same: walk into your Prometric appointment having already simulated the pacing, the tools, and the domain balance you will actually face. Running full-length sessions on a realistic practice test platform before exam day is one of the more reliable ways to convert content knowledge into an actual scaled score of 75 or above.

Frequently Asked Questions

What exact score do I need to pass AUD?

You need a 75 on the AICPA's 0-99 scaled score. This is not a percentage of correct answers and is not adjusted upward from a lower raw score.

Do multiple-choice questions or simulations matter more for my score?

Neither carries more weight than the other - MCQs and task-based simulations each contribute exactly 50% to your final AUD score, even though there are 78 MCQs and only 7 TBSs.

Is the AUD passing score curved based on how other candidates perform?

No. AUD scores are not curved against other test-takers in your window. The scaled scoring model accounts for question difficulty across different exam forms, but 75 remains a fixed target.

Which domain should I prioritize to reach a 75?

Performing Further Procedures and Obtaining Evidence, weighted at 30-40%, is the largest domain and should receive the most study time and simulation practice.

How much does it cost each time I attempt AUD?

The exam-section fee through NASBA CPA Examination Services jurisdictions is $268.59 per attempt, in addition to separate application or board fees set by your jurisdiction.

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