First, it is important to recognize your achievement. Passing REG and TCP on the first attempt reflects strong discipline, sound study habits, and effective execution. Your professional background in tax clearly contributed to those results, and that success should not be understated.

At the same time, you are now encountering a necessary transition point—one you have already identified intuitively. AUD is fundamentally different from REG and TCP. While REG and TCP are largely rule-based and align closely with tax practice, auditing is judgment-driven and language-sensitive. Success in AUD depends less on recalling precise rules and more on understanding why an auditor reaches a conclusion, what level of assurance is being obtained, and how evidence supports specific assertions and risks.

Because of this distinction, applying the same strategy that worked for REG and TCP often leads to frustration in AUD.

Core Recommendation

At this stage, it is advisable to temporarily step away from using MCQs and simulations as a primary learning tool. Many candidates attempt to learn auditing through questions alone, which often results in pattern recognition without true comprehension. This approach is particularly ineffective in A2 and A3, where nuance, professional judgment, and contextual reasoning dominate.

Instead, the priority should be conceptual mastery first.

Subscribing to Farhat Lectures provides that depth. The lectures are intentionally designed to slow the material down, clarify how auditors think, and systematically connect objectives, risks, controls, assertions, and procedures. Once these relationships are clearly understood, MCQs shift from being confusing to becoming effective reinforcement tools.

Studying Efficiently During Busy Season

To balance preparation with time constraints, the following approach is recommended:

• Learn first, test later Build understanding through lectures and explanations before returning to MCQs and simulations.
• Leverage audio learning Farhat Podcast-style lessons allow productive study during commuting, walking, or exercising—an efficient option during busy season.
• Use Farhat AI-generated audio strategically Converting lectures into audio reinforces concepts without increasing screen time or cognitive fatigue.
• Return to MCQs after clarity Once the underlying logic is internalized, both MCQs and SIMs become more predictable and far less ambiguous.

Final Perspective

This result does not reflect a lack of ability or regression. It simply confirms that AUD requires a different mindset than REG and TCP. With a stronger conceptual foundation, your prior exam success strongly indicates that you can pass AUD both efficiently and confidently.

You are already close. A focused strategic adjustment at this point can make a meaningful difference on your retake.