CPA · ONE SECTION, ONE WORKSPACE
Business Analysis and Reporting. A free 10-question multiple-choice readiness check, section-specific study tools and a private topic report. Start with your current strengths, then focus on your next study priority.
Actual CPA sections are four hours with MCQ and task-based simulation testlets. A 75 is scaled, not 75% correct. One section purchase does not unlock the other five.
Explore all CPA sectionsUNDERSTAND YOUR EXAM
Business Analysis and Reporting (BAR) is one of the three CPA Exam Discipline options. Candidates pass AUD, FAR and REG, then choose BAR, ISC or TCP; the CPA license is the same whichever Discipline they pass.
BAR is a focused choice for candidates who want deeper work in financial analysis, technical accounting and reporting, and state and local government accounting. It builds on FAR, but it is its own four-hour CPA Exam section.
BAR is the Business Analysis and Reporting Discipline. It is not a fourth required Core section: it is one option alongside Information Systems and Controls (ISC) and Tax Compliance and Planning (TCP).
The section emphasizes the kind of analysis and reporting judgment that can follow foundational financial accounting. Consider BAR for fit with your interests and planned work, rather than treating it as a substitute for any of the three Core sections.
For the 2026 blueprint, BAR is a four-hour computer-based section with five testlets. The first two testlets contain 25 multiple-choice questions each. The final three contain 2, 3 and 2 task-based simulations, for 50 MCQs and 7 TBSs in all.
BAR scores are reported on a 0–99 scale. A 75 is the passing standard, but it is a scaled score, not 75% correct. MCQs and TBSs each contribute 50% of the BAR score, and unscored pretest items can be mixed into the exam.
The 2026 AICPA blueprint organizes BAR into Business Analysis (40–50%), Technical Accounting and Reporting (35–45%), and State and Local Governments (10–20%). Use the effective blueprint for your testing year as the source of truth for Areas, Groups, Topics, and task statements.
Give extra attention to applying concepts, not only recalling rules. Practice interpreting financial information, comparing alternatives, working through technical reporting questions, and using governmental-accounting context in both MCQs and scenario-based tasks.
Turn the blueprint into a checklist, then build a weekly plan around the areas you need most. Start each topic with the underlying concept, add short MCQ practice, and include task-based work once you can explain the decision or calculation behind an answer.
Review misses by cause: a knowledge gap, a calculation error, a missed fact, or an analysis step you skipped. Mix untimed learning with short timed sets so pacing improves without replacing careful reasoning. The AICPA sample test can help you get familiar with exam software, but it is not scored as a readiness decision.
Start with the Board of Accountancy or CPA Examination Services (CPAES) route for the jurisdiction where you are applying. Once you are eligible, follow the instructions for your application, Notice to Schedule, and Prometric appointment. Confirm the current BAR Discipline testing window before making your plan.
There is no single CPA BAR fee to quote for every candidate. Total cost can include application, administration and examination fees, and the amounts and payment steps vary by jurisdiction. Check your board or CPAES materials before you apply.
Download the applicable AICPA blueprint, list the BAR Areas you have already studied in FAR, and identify the advanced topics that need a fresh pass. Put your intended testing window on the calendar before you build a detailed weekly schedule.
Then use a short BAR readiness check to choose your first review block. Keep a simple error log as you practice, return to the related blueprint topic after each pattern of misses, and make sure your study includes both MCQs and task-based reasoning.
CLEAR ANSWERS, BEFORE YOU START
No. Every candidate must pass AUD, FAR and REG, then pass one Discipline. BAR is one of the three Discipline choices, together with ISC and TCP.
The 2026 BAR blueprint lists 50 MCQs across the first two testlets and 7 TBSs across the final three testlets. The section is four hours long.
No. BAR uses a 0–99 scaled score, and 75 is the passing standard. It is not a raw percentage-correct threshold.
Use the current AICPA blueprint first. Its broad areas are Business Analysis, Technical Accounting and Reporting, and State and Local Governments; their score-weight ranges help you allocate time while still covering every listed topic.
BAR is a Discipline section. The AICPA identifies specific Discipline testing windows each quarter, so check the current schedule, your Notice to Schedule dates, and Prometric availability before committing to a study calendar.
Costs vary by jurisdiction. Your total may include application, administration and examination fees, so use your Board of Accountancy or CPAES instructions rather than relying on a single national price.
Check the exam sponsor and your licensing or admissions authority for current rules and fees.
Exam information updated October 31, 2026.
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