The AUD section of CPA, deals with knowledge of ethics and independence, auditing procedures and standards related to attest engagements, and the skills needed to apply that knowledge.

AUD section is considered as the toughest section of CPA.

AUD Pass rate analysis:

The cumulative pass rate of AUD was on rise, since 2006 and despite sluggish growth in later years the pass rate in 2010, hit a pass percentage of 49.80%.

The scenario changed from 2011, in 2011 there was a steep decline in passrate to 45.62% and the numbers since then have been wavering. The pass rate for 2013 was 45.87%.

Here, have a look at the data:

Year

2006

2007

2008

2009

2010

2011

2012

2013

Avg. Pass rate

First Quarter

40.59%

44.44%

44.66%

47.61%

46.86%

43.88%

44.90%

45.19%

44.77%

Second Quarter

43.52%

48.35%

53.09%

51.79%

50.77%

47.95%

47.81%

48.08%

48.92%

Third Quarter

46.70%

51.26%

51.04%

51.52%

49.40%

47.06%

50.08%

46.56%

49.20%

Fourth Quarter

44.27%

45.48%

47.00%

47.99%

44.89%

43.18%

44.15%

42.95%

44.99%

Cumulative

44.01%

47.57%

49.10%

49.79%

47.80%

45.62%

46.89%

45.87%

47.08%

The pass rate trend in 2nd and 3rd is similar and 1st and 4th quarters have similar pass rate trends. The average pass rate in these parts is also similar.

We don’t know if this pattern in CPA AUD pass rate is due to the difference in the preparation level of candidates or if AICPA has some seasonal tuning, but clearly, you would do better to write your AUD exam in either the second or the third quarter.