Auditing is one of the courses CPA candidates most often need to add, and one of the trickiest to find online. It is an upper-level accounting course, it maps to the Auditing and Attestation (AUD) section of the CPA exam, and most state boards specifically require it as part of your accounting coursework. That combination matters, because it rules out a lot of casual online classes: for auditing, the credit has to be regionally accredited, and it usually has to come from a four-year institution.

Here are the five best online auditing course options for CPA credit, starting with the most convenient and affordable way to check the box.

1. CPA Credits: ACCT 425 Auditing (Best Overall)

For a CPA candidate who simply needs an accredited auditing course without rearranging their life, ACCT 425 Auditing from CPA Credits is the standout option, and it wins on the three things that actually matter here: convenience, price, and quality.

Convenience. The course is fully online and genuinely self-paced. New sections start on the first of every month, there are no prerequisites to enroll, and you can move as quickly as your schedule allows rather than waiting for a university semester to begin. If auditing is the one course standing between you and your requirement, you can start almost immediately and finish on your own timeline.

Price. It is a flat, affordable per-course rate, well below what you would pay for the same three credits through most degree programs and many colleges. You pay for the one course you need, not a whole program.

Quality and accreditation. This is the part that makes the convenience and price count. ACCT 425 is delivered through Upper Iowa University, which is regionally accredited by the Higher Learning Commission. That means it is real, upper-level, university-level credit from a four-year institution, exactly the kind of auditing course state boards expect to see, not a non-credit tutorial. The course covers the core of a university auditing class: the audit process, professional standards, risk assessment, internal controls, audit evidence, and reporting.

Best for: CPA candidates who need an accredited, board-accepted auditing course with maximum flexibility and minimum friction.

Worth knowing: This earns you academic credit toward your requirements; it is not a CPA exam review course, so pair it with a review provider when you sit for AUD.

See the ACCT 425 Auditing course, or run the credit gap calculator to confirm what else you need.

2. A Regionally Accredited University’s Online Auditing Course

Some four-year colleges and universities offer standalone online auditing courses through their continuing education or distance divisions. Because these come from regionally accredited institutions, the credit generally satisfies the upper-level auditing requirement.

Best for: Candidates who specifically want a course tied to a particular named university.

Worth knowing: Availability is limited and inconsistent, since not every school opens auditing to non-degree students. These courses are often term-based rather than self-paced, may carry prerequisites or an admissions step, and frequently cost more per credit than an individual-course provider.

3. Online Post-Baccalaureate Accounting Certificate

If auditing is not the only course you are missing, a post-baccalaureate accounting certificate from a regionally accredited university bundles auditing together with other upper-level accounting courses into one structured program.

Best for: Career changers or non-accounting majors who need auditing plus several other accounting courses and want a defined sequence.

Worth knowing: A certificate is a larger commitment than a single course, with set course sequences, admissions requirements, and start dates. If auditing is the only gap, this is more program than you need.

4. Southern New Hampshire University Online Certificates

Southern New Hampshire University (SNHU) offers online accounting coursework and graduate certificates aligned to the CPA exam’s discipline areas, including assurance and audit content. SNHU is regionally accredited by NECHE, and its courses can build toward the 150-hour requirement while adding a graduate-level credential.

Best for: Candidates who want a recognized graduate certificate or a step toward a master’s, not just a single course.

Worth knowing: This is graduate-level study and a bigger investment of time and money than one undergraduate auditing course. Great if you want the credential, more than necessary if you just need the course.

5. Online Master’s in Accounting

Nearly every online master’s in accounting includes an auditing or advanced assurance course, and because most programs run around 30 credits, a master’s can also close the entire gap to 150 in one move.

Best for: Candidates who want the degree itself and plan to reach 150 and level up their credentials at the same time.

Worth knowing: This is the biggest commitment on the list in both time and cost. It is the right choice if you want the master’s, and overkill if you are only short an auditing course.

How to choose the right auditing course

Start with your state board, because auditing has stricter sourcing rules than a general elective. It is an upper-level accounting course, so confirm two things before you enroll: that the credit is regionally accredited, and that your board will accept it for the upper-level accounting requirement. Many boards expect courses like auditing to come from a four-year institution and will not accept community college credit for it, and non-credit courses on platforms like the large MOOC sites do not count at all. When in doubt, verify with your board or your evaluator first.

Once acceptance is settled, it comes down to scope. If you want a full degree, a master’s makes sense. If you need several accounting courses, a certificate program fits. But if you just need auditing done, accredited, accepted, and out of the way, an individual self-paced course is the most direct route, and ACCT 425 from CPA Credits is built for exactly that.

Enroll in ACCT 425 Auditing, or check the credit gap calculator to see your full path to 150.

CPA education requirements vary by state and are changing quickly, and credit acceptance depends on your state board and your individual evaluation. Confirm current requirements and course acceptance with your state board before enrolling. Program details and pricing for the providers above are subject to change; verify current information on each provider’s site.