What is the initial section of the CPA Exam?

The CPA Exam, or the Uniform Certified Public Accountant Examination, is divided into four sections. The initial section that candidates typically take is the Auditing and Attestation (AUD) section. This section covers areas related to auditing procedures, generally accepted auditing standards, and other attest engagements. It tests candidates’ understanding of the entire Audit process, including planning, internal controls, evidence gathering, and reporting. While candidates can take the sections in any order, AUD is often considered a good starting point as it provides a foundational understanding of the auditing process, which can be beneficial for other parts of the exam. Remember, however, that the sequence can vary depending on individual strengths, study plans, and exam scheduling availability.