- AUD eligibility runs through your state board and NASBA, not the AICPA directly - requirements vary by jurisdiction.
- The 2026 blueprint version of AUD has 78 MCQs and 7 TBSs across five testlets in a four-hour session.
- The NASBA CPA Examination Services fee is $268.59 per section, separate from state application or board fees.
- Passing requires a scaled score of 75, not 75% correct, on a scale that runs 0-99.
Who Actually Manages AUD Eligibility
Before you touch a single practice question, it helps to understand who controls what. The Uniform CPA Examination: Auditing and Attestation (AUD) section is developed and scored by the AICPA Board of Examiners, but the AICPA does not decide whether you personally can sit for it. That job belongs to NASBA and your individual state board of accountancy, which handle candidate applications, credit evaluation, and licensure administration. Prometric, meanwhile, is simply the testing vendor - it runs the computer-based delivery centers where you'll actually take the exam.
This three-party structure matters because it explains why "AUD requirements" isn't a single national checklist. Your education credits, application fees, and even how long a passed section stays valid are set by your state board, not by a universal AICPA rule. If you're unclear on what AUD even is as an exam section before diving into eligibility mechanics, our What Is AUD? overview and AUD Meaning explainer are good starting points.
Core Requirements to Sit for AUD
Because eligibility is jurisdiction-specific, the exact credit-hour thresholds, coursework mix, and residency rules differ from board to board. That said, every candidate pathway to AUD shares the same general shape:
- Board approval: You must apply through your state board of accountancy (often via NASBA's CPA Examination Services) and be deemed eligible before you can register for any section, including AUD.
- Notice to Schedule (NTS): Once approved, you receive an NTS, which is the document that actually authorizes you to book an appointment at a Prometric center.
- Credit window awareness: Your board sets rules on how long a passed section score remains valid before you must pass the remaining sections - plan your AUD attempt with this window in mind.
- Ongoing CPE for licensure: Passing AUD is a step toward licensure, not the finish line; continuing professional education requirements kick in after you're licensed and are also board-specific.
Because these variables shift by state, the single most important "requirement" step is confirming the specifics with your own board before you build a study calendar around AUD. For a full picture of what the credential represents once you clear these hurdles, see AUD Certification and What Is AUD Certification?.
Registration, NTS, and Fee Mechanics
Once your board approves you, the financial side of AUD eligibility becomes concrete. NASBA CPA Examination Services jurisdictions list a $268.59 exam-section fee for AUD. That figure covers the exam section itself - it does not include the separate application or registration fees your specific state board charges, which vary and are billed independently.
Practically, this means your total out-of-pocket cost to become eligible and sit for AUD is the sum of: (1) your board's application/registration fee, and (2) the $268.59 NASBA section fee. If you retake the section, you'll pay the section fee again. For a complete breakdown of how these pieces add up alongside study materials, our AUD Certification Cost 2026: Complete Pricing Breakdown guide walks through the full math.
Key Takeaway
Budget for the $268.59 NASBA section fee separately from your state board's application fee - these are two distinct charges, and missing one during planning is a common candidate mistake.
What the Exam Day Format Requires of You
Eligibility isn't just paperwork - it also means understanding exactly what you're walking into on test day, since that shapes how you prepare. Under the blueprint effective January 1, 2026, AUD consists of 78 multiple-choice questions and 7 task-based simulations, delivered across five testlets in a single four-hour appointment. MCQs and TBSs each contribute 50% of your total score, so neither format can be neglected in preparation.
The exam includes a standardized 15-minute stopped-clock break after Testlet 3 - this break does not count against your four hours of testing time, so use it fully. You'll also have access to spreadsheet functionality and a four-function calculator as built-in tools during the exam, which are relevant for computational TBS items.
| Exam Element | Detail |
|---|---|
| Question format | 78 MCQs + 7 TBSs |
| Testlets | 5, within one 4-hour session |
| Score weighting | MCQs 50% / TBSs 50% |
| Break | 15 minutes, stopped clock, after Testlet 3 |
| Passing score | 75 on a 0-99 scale (not 75% correct) |
| Section fee | $268.59 (NASBA CPA Examination Services) |
It's worth internalizing that a 75 is a scaled score, not a percentage of correct answers, and scores are not curved against other candidates. Our dedicated AUD Passing Score 2026: Exactly What You Need to Pass article breaks down how that scaling actually works. If you want a sense of how challenging this format is in practice, How Hard Is the AUD Exam? Complete Difficulty Guide 2026 and AUD Pass Rate 2026: What the Data Shows cover the cumulative Q1-Q2 2026 pass rate of 48.65% in context.
Content Knowledge Prerequisites by Domain
Meeting board eligibility gets you a seat at Prometric - but "qualifying" for AUD in a practical sense also means arriving with the right content foundation. The exam blueprint organizes tested material into four domains, and the weighting tells you exactly where to concentrate your prep before scheduling.
Domain 1: Ethics, Professional Responsibilities and General Principles (15-25%)
Candidates need working knowledge of professional ethics codes, independence rules, and the general principles that govern an engagement before fieldwork begins.
- Professional skepticism and independence requirements
- Quality control and engagement acceptance considerations
- Legal and regulatory responsibilities of the auditor
Domain 2: Assessing Risk and Developing a Planned Response (25-35%)
This domain tests your ability to evaluate an entity's environment and internal controls, then design an audit approach that responds to identified risk.
- Understanding the entity and its internal control environment
- Materiality determination and risk assessment procedures
- Developing an audit plan tailored to assessed risk
Domain 3: Performing Further Procedures and Obtaining Evidence (30-40%)
The largest content area on AUD, this domain demands fluency in gathering and evaluating sufficient, appropriate audit evidence across transaction cycles.
- Substantive testing and analytical procedures
- Sampling methods and evidence sufficiency
- Evaluating audit findings and misstatements
Domain 4: Forming Conclusions and Reporting (10-20%)
Candidates must know how to synthesize evidence into an appropriate audit opinion and communicate results correctly.
- Report types and modifications to the standard opinion
- Subsequent events and going concern evaluation
- Communication with those charged with governance
Because Domain 3 alone can account for up to 40% of your score, it deserves proportionally more study time than any other area. For a deeper walkthrough of each domain's subtopics and how they interact, see our full AUD Exam Domains 2026: Complete Guide to All 4 Content Areas guide.
Scheduling Strategy for 2026 Candidates
Once you're eligible and holding an NTS, the remaining "requirement" is really a time-management one: sequencing your study so you sit for AUD while the material is fresh and your credit window is still open. A domain-weighted approach makes the most sense given how lopsided the blueprint is toward Domain 3.
Foundational Domains
- Build ethics and general principles knowledge (Domain 1)
- Start risk assessment concepts (Domain 2)
Heaviest Weight Area
- Concentrate on Performing Further Procedures and Obtaining Evidence (Domain 3)
- Drill TBS-style evidence and sampling scenarios
Reporting and Integration
- Cover Forming Conclusions and Reporting (Domain 4)
- Run mixed MCQ/TBS practice sets across all domains
Simulated Exam Conditions
- Full-length four-hour practice runs with the stopped-clock break placed after the third testlet
- Review weak areas identified from earlier practice
This sequencing isn't generic - it's built directly around AUD's own domain percentages so your hours track the exam's actual scoring weight rather than an arbitrary split. For a more detailed week-by-week plan and resource list, our AUD Study Guide 2026: How to Pass on Your First Attempt expands on this framework, and you can pressure-test your readiness with realistic practice questions on our practice test platform.
After AUD: Licensure and Beyond
Passing AUD is a milestone, not an endpoint. Since AUD is a section of the CPA Exam rather than an independently renewable credential, your next steps are governed by your state board: combining it with passing scores on the other CPA Exam sections, completing any required experience hours, and meeting your jurisdiction's licensure conditions. Only after full licensure do state-specific CPE rules apply to keep your license active.
On the career side, strong AUD performance signals genuine audit competency to employers - public accounting firms, internal audit departments, and regulatory bodies all value candidates who've demonstrated mastery of risk assessment and evidence-gathering at the level AUD tests. If you're weighing how this translates into job opportunities and compensation, check out AUD Jobs and AUD Salary Guide 2026: Complete Earnings Analysis. For candidates still deciding whether the investment of time and fees is worthwhile, Is the AUD Certification Worth It? Complete ROI Analysis 2026 lays out the tradeoffs directly.
If terminology is still tripping you up - whether it's confusion with other uses of the acronym or simply needing a plain-language refresher - our companion pieces What Does AUD Stand For?, What Does AUD Mean?, and What Is A AUD? clarify exactly what this exam section is and isn't. And once you're ready to structure formal prep, AUD Training outlines options beyond self-study.
Frequently Asked Questions
Eligibility requirements, including specific coursework and credit hours, are set by your individual state board of accountancy rather than by a single national standard, so you'll need to confirm your exact prerequisites directly with your board before applying.
NASBA CPA Examination Services jurisdictions list a $268.59 fee for the AUD section itself. This is separate from your state board's application or registration fees, which vary by jurisdiction and are billed independently.
You need a scaled score of 75 on a 0-99 scale. This is not the same as answering 75% of questions correctly, and the AICPA does not curve scores against other candidates.
Under the blueprint effective January 1, 2026, you'll answer 78 multiple-choice questions and complete 7 task-based simulations across five testlets in one four-hour appointment, with a 15-minute stopped-clock break after Testlet 3.
Performing Further Procedures and Obtaining Evidence carries the heaviest weight at 30-40% of the exam, making it the domain that deserves the largest share of your study time.