CPA BAR Practice Exam
Business Analysis and Reporting is a Discipline section that builds on FAR: 50 multiple-choice questions and 7 task-based simulations in four hours. It covers business and data analysis, advanced technical accounting and state and local governments.
50 multiple-choice questions and 7 task-based simulations in 4 hours and 5 testlets, scored by Blueprint area with a reason for every answer.
Or start with a free 10-question drill- 61 original BAR questions with a reason for every option
- 7 task-based simulations with exhibits and part-by-part scoring
- 7 free drills: every Blueprint topic, a mixed set and a simulation set
A regression of monthly maintenance cost on machine hours has an R-squared of 0.81. What does this mean?
CPA BAR exam format
Business Analysis and Reporting (BAR), a Discipline section; you choose one of BAR, ISC or TCP, under the AICPA CPA Exam Blueprints effective January 1, 2027.
- Format
- 50 multiple-choice questions and 7 task-based simulations in 5 testlets (25 MCQ, 25 MCQ, then 2, 3 and 2 TBS)
- Time
- 4 hours
- Score weighting
- Multiple-choice 50%, task-based simulations 50%
- Content areas
- I Business Analysis 40–50% · II Technical Accounting and Reporting 35–45% · III State and Local Governments 10–20%
- Passing score
- A scaled score of 75 on a 0–99 scale. The scaled score is not a percentage of questions answered correctly
- When you can test
- Discipline sections test only in set windows: January 1–31 and April 1–30, 2027, then July 12–August 12 and October 1–31, 2027 on the new platform
- Fee
- US$268.59 per section exam fee in NASBA-served jurisdictions (as of July 4, 2026), plus your board’s application or registration fees
What’s on CPA BAR
The Blueprint content areas, split into the topics you study. Our full mock draws each area’s multiple-choice questions at the middle of its range. Every topic has a study guide and a free ten-question drill.
| Topic | Blueprint | Guide and drill |
|---|---|---|
| Area I. Business Analysis | 40–50% of the section | |
| Financial statement, non-GAAP and risk analysis | I.A.1, I.A.2, I.B.4, I.B.5 | 10-question drill |
| Cost accounting, budgeting and capital decisions | I.A.3, I.B.1–I.B.3 | 10-question drill |
| Area II. Technical Accounting and Reporting | 35–45% of the section | |
| Goodwill, software, R&D, revenue, stock compensation and business combinations | II.A–II.G | 10-question drill |
| Derivatives, hedging, leases and public company reporting | II.H, II.I, II.J | 10-question drill |
| Area III. State and Local Governments | 10–20% of the section | |
| State and local governments | III.A–III.C | 10-question drill |
What BAR tests
- Business analysis: ratios and non-GAAP measures, cost and managerial accounting, budgeting and forecasting, cost of capital, capital budgeting, risk management and economic influences.
- Technical accounting: goodwill and intangibles, software and R&D, revenue, stock compensation, business combinations and consolidations, derivatives and hedging, leases and public company reporting.
- State and local governments: the ACFR, deriving government-wide statements from fund statements, and typical governmental transactions.
Take a full BAR mock under the real clock
50 multiple-choice questions and 7 task-based simulations in 4 hours and 5 testlets, scored by Blueprint area with a reason for every answer.
Or start with a free 10-question drillCommon questions
How many questions are on CPA BAR?
50 multiple-choice questions and 7 task-based simulations in five testlets, with four hours of testing time.
When can I take BAR?
Discipline sections test only in set windows: January 1–31 and April 1–30, 2027, then July 12–August 12 and October 1–31, 2027 on the new platform.
Who should choose BAR?
Candidates heading into financial reporting, advisory or controllership roles, and those who want to build directly on FAR content.
What changed on BAR for 2027?
One representative task on long-term liabilities now states that it covers other postemployment benefit plans whether or not they are administered through a trust.
Ready for exam day?
50 multiple-choice questions and 7 task-based simulations in 4 hours and 5 testlets, scored by Blueprint area with a reason for every answer.
Or start with a free 10-question drillAll six CPA Exam sections
Pass the three Core sections and one Discipline section. One CPA pass covers every full mock and unlimited drills for all six. CPA Exam overview
Core: everyone takes all three
Exam format, weights, fees and testing windows checked November 2026: AICPA: Learn what is tested on the CPA Exam (Blueprints effective January 1, 2027) · AICPA: CPA Exam score release and testing windows · NASBA: CPA Exam FAQ · Virginia Board of Accountancy: CPA Exam fees.
Original independent practice questions and simulations written to the AICPA CPA Exam Blueprints. Not affiliated with or endorsed by the AICPA or NASBA. Uniform CPA Examination is a registered trademark of the AICPA.