Question 1

Who administers the Uniform CPA Examination — Auditing and Attestation (AUD)?

Accepted Answer

American Institute of Certified Public Accountants (AICPA) — exam delivered by Prometric

The AICPA writes and scores the exam; each state or territorial Board of Accountancy decides who is eligible, and NASBA acts as the central clearinghouse. AUD is one of three Core sections. Under the 2026 blueprint its content areas are Ethics, Professional Responsibilities and General Principles 15–25%, Assessing Risk and Developing a Planned Response 25–35%, Performing Further Procedures and Obtaining Evidence 30–40% and Forming Conclusions and Reporting 10–20%.

Source: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25)

Question 2

How many questions are on the Uniform CPA Examination — Auditing and Attestation (AUD)?

Accepted Answer

78 questions. The count is the AICPA's 78 multiple-choice questions; the section also has 7 task-based simulations, each a multi-part case rather than a single question. The section runs as five testlets: two of multiple-choice questions (39 each), then three of simulations (2, 3 and 2).

Question 3

How long is the Uniform CPA Examination — Auditing and Attestation (AUD)?

Accepted Answer

240 minutes

Question 4

What is the passing score for the Uniform CPA Examination — Auditing and Attestation (AUD)?

Accepted Answer

Scaled score of 75 on a 0–99 scale. The AICPA states the reported score is not a percentage correct and is not curved. For AUD the total score weights multiple-choice questions and task-based simulations 50% each.

Question 5

How much does the Uniform CPA Examination — Auditing and Attestation (AUD) cost?

Accepted Answer

Not published by Boards of Accountancy / NASBA. NASBA's candidate guide says examination fees are set by the Boards of Accountancy, NASBA, the AICPA and Prometric, and are paid to the candidate's Board of Accountancy or CPAES. It prints no single national amount; the fee depends on the jurisdiction.

Question 6

What languages is the Uniform CPA Examination — Auditing and Attestation (AUD) offered in?

Accepted Answer

English

Administering body	American Institute of Certified Public Accountants (AICPA) — exam delivered by Prometric The AICPA writes and scores the exam; each state or territorial Board of Accountancy decides who is eligible, and NASBA acts as the central clearinghouse. AUD is one of three Core sections. Under the 2026 blueprint its content areas are Ethics, Professional Responsibilities and General Principles 15–25%, Assessing Risk and Developing a Planned Response 25–35%, Performing Further Procedures and Obtaining Evidence 30–40% and Forming Conclusions and Reporting 10–20%. Source: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25)
Questions	78 questions The count is the AICPA's 78 multiple-choice questions; the section also has 7 task-based simulations, each a multi-part case rather than a single question. The section runs as five testlets: two of multiple-choice questions (39 each), then three of simulations (2, 3 and 2). Source: AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-25)
Time limit	240 minutes Source: AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-25)
Passing score	Scaled score of 75 on a 0–99 scale The AICPA states the reported score is not a percentage correct and is not curved. For AUD the total score weights multiple-choice questions and task-based simulations 50% each. Source: AICPA & CIMA — Learn more about CPA Exam scoring and pass rates (2026-09-25)
Fees	Not published by Boards of Accountancy / NASBA NASBA's candidate guide says examination fees are set by the Boards of Accountancy, NASBA, the AICPA and Prometric, and are paid to the candidate's Board of Accountancy or CPAES. It prints no single national amount; the fee depends on the jurisdiction. What we read and found nothing in: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25) · AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-25)
Languages offered	English Source: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-25)

Uniform CPA Examination — Auditing and Attestation (AUD) — exam facts

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