United States · Licensing examWhat's on the AUD section
Area III, gathering evidence, carries the most weight at 30% to 40%, and AUD is the only section with evaluation tasks.
| Area | Weight |
|---|---|
| I. Ethics, professional responsibilities and general principles | 15-25% |
| II. Assessing risk and developing a planned response | 25-35% |
| III. Performing further procedures and obtaining evidence | 30-40% |
| IV. Forming conclusions and reporting | 10-20% |
Skill levels tested
| Skill | Weight |
|---|---|
| Remembering and understanding | 30-40% |
| Application | 30-40% |
| Analysis | 15-25% |
| Evaluation | 5-15% |
What is the CPA audit exam format?
Two multiple-choice testlets of 39 questions each, then three simulation testlets of 2, 3 and 2 simulations. Multiple choice and simulations count for half each. AUD is the only section that tests the evaluation skill level.
As a Core section, it runs all year.
Engagements and standards AUD covers
The Blueprint lists financial statement audits, compliance audits, audits of internal control, audits of federal award recipients and of employee benefit plans. Standards come from the PCAOB for public companies, the AICPA's Auditing Standards Board for others, and the GAO for government audits.
What changes in AUD for 2027
Not much. The 2027 Blueprint rewords some tasks in Area III: evidence and data examples now mention outputs generated with artificial intelligence, sampling examples are split by method and procedure, and a task on investments in securities now focuses on audit considerations. The AICPA says the scope doesn't significantly change.
Sources: AICPA · AICPA & CIMA and 2 more. Checked October 2026.
- AICPA: Uniform CPA Examination Blueprints, effective January 1, 2026 (PDF) ↗
- AICPA & CIMA: CPA Exam Blueprints (2026 and 2027) ↗
- AICPA: Summary of changes to the Blueprints, effective January 1, 2027 (PDF) ↗
- AICPA & CIMA: CPA Exam frequently asked questions ↗
Rules and fees can change, so check the official site before your test.