You can list something indicating that you are taking the exams, but you have to be very careful how you do it to ensure that no one could claim you are pretending to be a CPA when you aren't. I've seen people do things like “Candidate for the CPA exams: 2 of 4 exams passed, Education requirements met” or something like that. I wouldn't list it just as “CPA – AUDIT passed only”, because someone could say that you are saying you are a CPA but only certified for audits and not for taxes or something crazy like that. I think “incomplete” gives a negative tone, and your resume is your marketing materials, so you want to make it all positive! It's a tough balance to try to ensure the future employer knows you're working on becoming a CPA, because it can set you apart from the pack, but not risk getting in trouble for looking too much like a CPA when you're not. I'd err on the side of caution.
Worst-case scenario, you could always opt for putting it in your cover letter or some other verbiage section instead, in a sentence saying something like “I am pursuing certification as a CPA. I have passed the Audit exam and plan to pass the others by the end of the year.” I'd rather have it on the resume, but if I couldn't come up with a way to work it in that I felt was safe enough, then I'd rather play it safe and put it in a narrative than be risky and list it in a way that I wasn't sure was clearly indicating it was a work in process.
When I was seeking a job before I was licensed, the resume I had worked up had it listed like people list in-process degrees, so simply listed as “Certified Public Accountant” but instead of having a date in the past, I had a date in the future with “Anticipated” next to it – like if it was this year, I would have had “October 2016 (Anticipated)” for the date. Thankfully the only job I applied to during that time (there's no a lot of job openings in my area!) was one that I was afraid the CPA would over-qualify me for (I was desperate to leave my then-current job) so I didn't include the CPA part of the resume at all. Had I passed around the resume that way, I'm pretty sure it would have been a violation of the CPA rules. So, don't do yours the way I'd planned to do mine. As for myself, I'm glad I got the job with the non-CPA resume before I had an opportunity to pass around resumes with the wrong way of listing the CPA designation. 😐
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