CPA AUD: Ethics, independence and professional skepticism
Blueprint I.A, I.B · Area I, Ethics, Professional Responsibilities and General Principles · 15–25% of AUD
Ten AUD questions on ethics, independence and professional skepticism, untimed, with a reason for every answer option.
Or take the full AUD mock examUnder SEC rules, how long may the lead audit partner on an issuer audit serve before rotating off, and how long is the time-out?
Ethics, independence and professional skepticism on CPA AUD
Area I of AUD (15–25%) opens with ethics: the AICPA Code of Professional Conduct, SEC and PCAOB independence rules for issuer audits, GAO and Department of Labor requirements, and professional skepticism and judgment.
- Blueprint groups
- I.A, I.B
- Share of the section
- Area I, Ethics, Professional Responsibilities and General Principles: 15–25%
- Our drill
- 10 questions from 12 on this topic, untimed, with a reason for every option; one free attempt, unlimited with a pass
What to know
- Any direct financial interest in an attest client held by a covered member impairs independence, whatever its size; indirect interests impair only when material (AICPA Code 1.240.010).
- Covered members include the attest engagement team, people who can influence the engagement, partners in the lead partner's office, and partners and managers who provide more than 10 hours of nonattest services.
- Performing management responsibilities for an attest client, such as authorizing transactions or taking custody of assets, impairs independence (AICPA Code 1.295.030).
- Contingent fees are prohibited for any service to an attest client and for preparing original or amended tax returns for any client (AICPA Code 1.510.001).
- For issuer audits, Sarbanes-Oxley prohibits services such as bookkeeping, internal audit outsourcing and legal services; lead and concurring partners rotate after five years with a five-year time-out.
- Professional skepticism is an attitude with a questioning mind and a critical assessment of audit evidence (AU-C 200.14).
Test yourself on ethics, independence and professional skepticism
Ten AUD questions on ethics, independence and professional skepticism, untimed, with a reason for every answer option.
Or take the full AUD mock examCommon questions
How much of the AUD section is ethics, independence and professional skepticism?
It sits in Blueprint Area I (I.A, I.B). The AICPA weights whole areas, not single topics; see the area’s range on the AUD page. Our 78-question mock draws each area at the middle of its range.
Are these real AUD questions?
No. The AICPA does not release live exam questions. These are original practice questions written to the published 2027 CPA Exam Blueprints, with a reason for every answer option and the standard or code section behind the key.
More AUD topics
- Engagement terms, documentation, communications and quality managementdrill
- Planning, understanding the entity and materialitydrill
- Internal control and ITdrill
- Risk of material misstatement and frauddrill
- Evidence, audit procedures and samplingdrill
- Specific matters, misstatements, representations and subsequent eventsdrill
- Audit reportsdrill
- Attestation, review, compilation and compliance reportsdrill
AUD full mock exam: 4 hours, 5 testletsAUD task-based simulations
Blueprint and exam facts checked November 2026: AICPA: Learn what is tested on the CPA Exam (Blueprints effective January 1, 2027) · AICPA: CPA Exam score release and testing windows · NASBA: CPA Exam FAQ · Virginia Board of Accountancy: CPA Exam fees.
Original independent practice questions written to the AICPA CPA Exam Blueprints. Not affiliated with or endorsed by the AICPA or NASBA.