Ask the NINJAs: Study Difference between AUD and REG?

Dear NINJAs,

I hope you are doing well!

I recently bought NINJA MCQ for REG (my least favorite part).

I take Auditing next.

Is there any difference between AUD and REG as far as my study approach?

– Johnathan

Dear Johnathan,

The good news is that there is some overlap between AUD and REG.

The less-good news is that the two exams are very different.

First: The Good News

AUD and REG have a significant overlap in the area of Ethics and Professional Responsibility.

AUD covers “Professional Responsibility”, which is 16-20% of your exam according to the AICPA Content Specification Outline.

REG tests on “Ethics, Professional, and Legal Responsibilities”, which is 15-19%.

Think of AUD and REG like a middle school dance.

AUD sticks to one side of the gym and focuses on Covered Member Independence issues.

REG stakes its turf on the other side of the gym talking about Accountants' Liability.

And then … it happens.

A legendary force so powerful that not even the most-determined chaperon can stop it:


AUD and REG start to mingle and before you know it, everyone is at arm's-length.

(We see what we did there.)

You will see some overlap in the ethics-type questions on exam day, so at least there will be a little bit of familiarity.

Second: The Less-Good News

AUD and REG are two different study experiences.

AUD tends to be more subjective than following straight “rules”, because after all, it's all about an auditor making judgement calls.

Everything revolves around Internal Control.

Strong controls? Less substantive procedures.

Weak Controls? More substantive procedures.

REG, on the other hand, is basically law – Tax Law and Business Law and is mostly memorization, albeit conceptual memorization (we think we just made that phrase up).

Finally: The More-Good News

We ninjas have you covered on exam day.

Here's some free stuff to boost your scores:


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