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Discipline SectionCPA Exam 2026

BAR Exam Guide

Business Analysis and Reporting

41%
Pass Rate
120-150
Study Hours
50
MCQs (50%)
7
TBSs (50%)

Covers topics related to financial analysis, risk management, technical accounting, reporting requirements, and state/local government accounting with emphasis on data analytics.

Pass Rate Insight: One of the toughest discipline sections. Requires strong FAR foundation.

Exam Format & Time Management

Exam Structure

Duration4 hours
Multiple Choice Questions50 (50% weight)
Task-Based Simulations7 (50% weight)
Optional Break15 minutes (after testlet 3)

Recommended Pacing

Time per MCQ~2.4 minutes
Time per TBS~17 minutes
MCQ Testlets2 testlets × 25 questions
TBS Testlets3 testlets (varies by section)

Testlet Progression

Testlet 1: MCQs→Testlet 2: MCQs→Break (Optional)→Testlets 3-5: TBSs

Content Blueprint

AreaContentWeighting
IBusiness Analysis40-50%
IITechnical Accounting and Reporting35-45%
IIIState and Local Government Accounting10-20%

Key Topics Tested

  • Historical and prospective financial analysis
  • Forecasting and budgeting comparison
  • Financial and nonfinancial performance measures
  • Business combinations and derivatives
  • Revenue recognition (advanced)
  • Stock compensation and employee benefits
  • Public company reporting topics
  • State and local government financial reporting

Study Tips for BAR

  1. 1Focus on interpretation over calculations — CPAs are paid for insight and advice
  2. 2Build a strong FAR foundation first; BAR extends those concepts
  3. 3Practice data analytics scenarios with multi-step analysis
  4. 4Study government accounting thoroughly — it appears here and on FAR
  5. 5Use structured study plans with daily content mapping

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BAR Frequently Asked Questions

Choose BAR if you want to specialize in financial reporting, work in public company accounting, or have a strong FAR foundation. BAR is ideal for candidates targeting Controller or CFO roles.

Other Exam Sections

FARCore

Financial Accounting and Reporting

43% pass rate

AUDCore

Auditing and Attestation

50% pass rate

REGCore

Taxation and Regulation

64% pass rate

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