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  2. It takes a total of 10 minutes before the actual exam starts. The AUD section of the CPA Exam is a four-hour long exam. You are allowed to take a 15-minute break between the first and second TBS testlet. In addition, there are two optional breaks available for candidates.

  3. I did the AICPA practice exam 2 days before the exam. AICPA practice sims were the only ones I had practiced, and they were good prep. When I took the first exam, I tried my hardest.

  4. May 6, 2024 · If you’re aspiring to become a licensed CPA, find everything you need to know going into the AUD CPA exam—from format to content to study tips and, most importantly, how to pass. Table of contents. What is the AUD CPA Exam? Updates to the AUD CPA Exam ; AUD CPA Exam format and content ; When should I take the AUD CPA Exam?

  5. Warning: Another really long post ahead about how to study and approach AUD. TL;DR. 8 weeks overall; 1 chapter/week and 2 weeks of Final Review. If you’re committed, you can maybe study AUD in 5 weeks overall; 2 chapters/week. I didn’t take any notes for AUD, but I did watch every lecture.

    • AUD CPA Exam Topics and Skills Tested
    • AUD CPA Exam Format and Structure
    • AUD CPA Exam Testing Process
    • AUD CPA Exam Grading
    • AUD CPA Exam Tips
    • Time Management For The AUD CPA Exam
    • Still Need A CPA Review Course?

    Which Topics are Tested on the AUD CPA Exam?

    The AUD CPA exam covers four key auditing and attestation concepts, referred to as “content areas”, as follows: 1. Ethics, Professional Responsibilities and General Principles (15-25%) 2. Assessing Risk and Developing a Planned Response (20-30%) 3. Performing Further Procedures and Obtaining Evidence (30-40%) 4. Forming Conclusions and Reporting (15-25%) Note that 50-70% of the exam tests Areas 2 and 3, the risk assessment process and performing procedures / obtaining evidence! These areas pr...

    What CPA Exam Skills are Tested on AUD?

    The CPA exam also tests range of higher order skills as opposed to simple memorization of facts and rules. There are four skill levels tested on the AUD CPA exam, as follows: As of July 1, 2021 the skill-level weightings for the AUD CPA exam are: 1. Evaluation – 5-15% 2. Analysis – 15-25% 3. Application – 30-40% 4. Remembering and Understanding – 30-40%

    AUD CPA Exam Question Types

    You’ll see two types of questions on the AUD CPA exam: 1. Multiple-choice questions, and 2. Task-based simulations While each question type is graded slightly differently (more on this below), MCQs and TBSs each make up 50% of your overall AUD exam score, so you’ll want to prepare thoroughly for each type of exam question.

    The AUD CPA exam consists of 5 testlets. The first 2 testlets include a total of 72 total multiple-choice questions while the remaining 3 testlets include a total of 8 task-based simulations. See below for how the AUD CPA exam is structured: [table id=54 /]

    How Long is the AUD CPA Exam?

    The AUD CPA exam is 4 hours long, with an optional 15-minute break between the third and fourth testlets that doesn’t count towards your exam time. You can take a break at any other point during the exam, but the clock will be running!

    How is the AUD CPA Exam Graded?

    There’s a lot of confusion around how the CPA exam is graded so hopefully I can clear things up. While MCQs and TBSs each make up 50% of your overall AUD CPA exam grade, your final score isn’t simply the percentage of each question type you answered correctly. Here’s how each type of question is scored:

    What is a Passing Score on the AUD CPA Exam?

    As with all CPA exam sections, a passing score for AUD is 75.

    Is the CPA Exam Graded on a Curve?

    No. All grading for the AUD CPA exam is performed electronically and automatically based on the weightings of the operational exam questions. There’s no bell curve or any other type of curve applied to the exam results.

    What are the AUD CPA Exam Pass Rates?

    AUD has fairly consistent pass rate of just under 50%, making it historically thesecond lowest pass rate among the four CPA exam sections.

    How Much Do I Need to Study for AUD?

    I’ve written a whole separate articleon this topic, but the TL:DR is this: Most candidates should plan to spend at least 70-90 hours studying for AUD. Assuming you study ~15 hours each week, this translates to roughly 4-6 weeks of studying. If you have work experience as an auditor or take FAR immediately before AUD (which I recommend) then you may be on the lower end of this spectrum. Either way, AUD takes most candidates less time than FAR and REG but more time than BEC.

    AUD CPA Exam Study Tips

    1. Think Like an Auditor– Most of the concepts covered on the AUD exam become fairly logical and intuitive once you understand an auditor’s role. Auditor’s provide assurance to the investing community that a company’s financial statements are accurate, conform with GAAP (or IFRS, if applicable), and are free from material misstatements. Each and every test and procedure performed is thus designed to help external accountant achieve the appropriate amount of assurance required for compilation,...

    Effective time management is a critical to passing the CPA exam, and AUD is no exception. You only have four hours to complete all 5 testlets, so you’ll need to work through the exam at a brisk pace and not get stuck along the way, especially on the multiple-choice testlets. Trust me, not saving enough time for task-based simulations is a recipe fo...

    Whether you’re just starting to prepare for AUD or you already took it and failed, having the right CPA review course by your side will work wonders for your exam prep. All of the CPA prep courses featured on this site are top notch and you can pass the CPA exam with any of them. I suggest going with the one that best fits your learning style and h...

  6. The AUD CPA Exam is 4 hours long. There are 78 multiple-choice questions and 7 task-based simulations on the AUD exam. AUD is the only CPA Exam section that tests candidates’ evaluation skill level.

  7. Testing Time 4 hours + 15 min break. CPA AUD question types. Most AUD testlets include operational and pre-test questions.

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