Each question’s value depends on the difficulty, with the most difficult questions having the most value. Each testlet contains 36 questions, making a total of 72. The multiple-choice questions are divided into 2 testlets. Section Structure AUD Exam Section 2016 CPA Exam 2017 CPA Exam Multiple-Choice Questions 90 72 Task-Based Simulations 7 8 Written Communication 0 0 Section Format Testlets Question Sets Suggested Time Testlet #1 36 Multiple-Choice Questions 60 Minutes Testlet #2 36 Multiple-Choice Questions 60 Minutes Testlet #3 2 Task-Based Simulations 30 Minutes Testlet #4 3 Task-Based Simulations 45 Minutes Testlet #5 3 Task-Based Simulations 45 MinutesĪUD CPA Tip: Questions within each testlet don’t have to be answered in order however, the testlets must be given in the order stated above. Lastly, you will have two more testlets containing 3 task-based simulations each. After this section, you will be allowed to take an option 15-minute break that doesn’t count against the 4-hour time frame. If you perform poorly, it will move to easier questions.Īfter both MCQ sections are finished, there will be a third testlet comprised of 2 task-based simulations.
If you perform well, the second testlet will move from moderate to more difficult questions. The second testlet changes depending on your performance in the first testlet.
The first testlet is always moderate or medium difficulty to gauge your understanding of the topics. The AUD exam begins with 2 multiple-choice question testlets containing 36 multiple-choice questions each. View All AUD CPA Exam Format and Structure Top 3 differences between the CMA and CPA exam you need to know.Losing motivation? See our top 20 most inspiring CPA Exam Quotes.How much can you earn as a CPA? (You'll be surprised!).Reaching a Conclusion and Compliant Reporting: 15%-25% asking questions about engagements for both auditing and attestation, reviewing service engagements. Performing Procedures and Obtaining Evidence: 30%-40% – involves the importance of independence, evidence, and sampling techniques.
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Professional Responsibilities, Standards, and Fundamental Principles: 15%-25% – consists of going over accepted conduct, requirements for documentation, internal control, the nature and scope of engagements, and communication with other parties.Īssessing Risk and Developing Planned Processes: 20%-30% – covering topics like how to analyze different environments, preparing for an engagement, learning about the entity in question, and identifying the risk/value associated with misstatements. There also is no individual time restraints on each individual testlet. 3.Gleim CPA Review Course: Largest Question Bank View All What is the AUD CPA Exam Section? How Long is the AUD CPA Exam?ĪUD is a 4-hour exam, but you don’t have to use all of the time allocated.2.Surgent CPA Prep Course: Best Technology +.1.Becker CPA Review Course: Rated the #1 Best CPA Review Course of 2023.
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