The BAR CPA exam, short for Business Analysis and Reporting, is one of three discipline sections a candidate can choose to satisfy the specialized portion of CPA licensure under the CPA Evolution model. It runs four hours, covers advanced financial reporting, business analysis, and state and local government accounting, and has recently posted a pass rate under 40 percent. If you’re heading into corporate reporting, audit support, financial planning, or government finance, BAR is usually the discipline that lines up with the work.
What BAR Tests
The BAR blueprint splits content into three areas, each with a weighting range that shifts across exam forms.
Business Analysis (40–50%). The largest slice. Historical and current financial statement analysis, ratio analysis, variance analysis, prospective forecasting, and using data to draw conclusions about organizational performance.
Technical Accounting and Reporting (35–45%). Advanced FASB Accounting Standards Codification topics that go beyond FAR. Expect consolidated financial statements under ASC Topic 810, derivatives and hedge accounting under ASC Topic 815, revenue recognition, leases (including lessor-side calculations), business combinations, stock compensation, goodwill, internally developed software, research and development costs, employee benefit plan financial statements, and public company reporting topics.
State and Local Governments (10–20%). The smallest area, still meaningful. GASB-based reporting including fund accounting, the format of the annual comprehensive financial report, reconciliation between fund-level and government-wide statements, and the requirements of GASB Statement No. 34 for Management’s Discussion and Analysis and basic financial statements.1Governmental Accounting Standards Board. Summary of Statement No 34 Basic Financial Statements and Managements Discussion and Analysis for State and Local Governments
Because the weightings are ranges, no two exam forms look the same. One candidate might see a form heavier on business analysis while another gets more technical accounting. Preparing for the midpoint of each range is the safest approach, and the breadth is exactly what catches candidates who study heavily in one area and neglect another.
Exam Format
BAR is delivered in five testlets across a single four-hour session. The first two testlets contain 25 multiple-choice questions each, for 50 MCQs total. The remaining three testlets hold seven task-based simulations between them. There are no written communication tasks on BAR, despite what some older study materials say.
MCQs and simulations each account for 50 percent of your final score.2AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates The simulations are where most candidates feel the time pressure. They mirror real work: preparing consolidation entries, calculating lease income, applying hedge accounting rules, or analyzing governmental financial statements.
During the exam you have access to SpreadJS, a spreadsheet tool embedded in the testing software.3AICPA. CPA Exam SpreadJS FAQ It works like a basic spreadsheet with formulas and cell referencing, and it’s genuinely useful in multi-step calculations. Some simulations include excerpts from authoritative literature (FASB or GASB codification) you’ll need to interpret, but you won’t have a full searchable codification database at your disposal.
Scoring and Pass Rate
Scores run on a 0 to 99 scale, and 75 is the passing mark.2AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates That 75 is not a raw percentage. The AICPA scales scores so that every candidate who reaches 75 has shown the same level of competence, regardless of which specific questions they saw.
BAR has consistently been one of the tougher sections. The fourth-quarter 2025 pass rate came in at 39.71 percent.2AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates Roughly six of every ten candidates who sat did not pass on that attempt. The exam also leans harder on analysis and evaluation than the core sections, so it rewards candidates who can interpret financial data and make sound reporting judgments, not just record entries.
When You Can Sit for BAR
Discipline sections are not offered year-round. In 2026, BAR is available only during the first month of each quarter, with target score release dates as follows:4AICPA & CIMA. Find Out When Youll Get Your CPA Exam Score
- January 1–31, target score release March 13
- April 1–30, target score release June 16
- July 1–31, target score release September 11
- October 1–31, target score release December 15
The release dates are targets and can move. The roughly six-week wait exists because the AICPA needs time to receive exam data files from Prometric and run its scaling process. This differs from the core sections (AUD, FAR, REG), which use continuous testing and release scores more frequently.
The limited windows make scheduling important. Prometric centers fill up, especially near the end of a window. Get your Notice to Schedule as early as you can and book quickly. The NTS expires after one testing event or on its printed expiration date, whichever comes first, and validity periods vary by jurisdiction.5National Association of State Boards of Accountancy (NASBA). CPA Exam FAQ
If You Fail or Your Credit Expires
Passed sections don’t stay on your record forever. The Uniform Accountancy Act model was updated to set credit expiration at 30 months from the score release date, but each jurisdiction has to adopt it separately.6National Association of State Boards of Accountancy (NASBA). Three Different Credit Extensions Happening Now Some states have already moved to the 30-month window; others are still working through it. Check with your state board for the timeline that applies to you.
If you fail BAR, you’re limited to the quarterly testing windows above, so a failed January attempt means your next opportunity is likely April. That’s different from a failed core section, where continuous testing means the practical delay is just the time to receive your score, reregister, get a fresh NTS, and find an available Prometric slot.5National Association of State Boards of Accountancy (NASBA). CPA Exam FAQ
You can also switch disciplines. If you fail BAR or your BAR credit expires, you’re allowed to sit for ISC or TCP on your next attempt.7National Association of State Boards of Accountancy (NASBA). CPA Exam Transition FAQs There’s no penalty beyond the standard exam fees.
Where BAR Fits in Licensure
Under the CPA Evolution model, licensure requires passing three core sections plus one discipline. The cores are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG).8ThisWayToCPA. Exploring the CPA Exam Disciplines BAR is one of the three disciplines, alongside Information Systems and Controls (ISC) and Tax Compliance and Planning (TCP).9ThisWayToCPA. CPA Evolution Model Curriculum FAQs
You only need to pass one discipline, and your choice doesn’t restrict your career or limit the services you can provide as a licensed CPA. It signals where your deeper expertise lies during the exam process. Once licensed, the credential carries the same authority regardless of which discipline you chose. Most states also require 150 semester hours of college education and at least one year of supervised professional experience, so the exam is one piece of a larger set of requirements that vary by jurisdiction.
Choosing BAR Over ISC or TCP
The choice comes down to where your skills and career interests sit. BAR is the broadest of the three, covering financial reporting, data analysis, and governmental accounting in a single exam. It suits candidates heading into audit, corporate reporting, financial planning, or government accounting.
ISC concentrates on information technology, internal controls, cybersecurity, and data management, and is the more targeted choice for IT audit, systems implementation, or data governance work. TCP covers advanced individual and entity tax compliance and planning, and is a fit for anyone already in tax or planning to build a tax practice.
One practical point: BAR’s sub-40-percent pass rate makes it statistically the toughest of the three, partly because its content is the widest and doesn’t always overlap in study materials. Candidates who did well on FAR often feel most prepared for BAR, since the technical accounting content builds directly on FAR concepts. If FAR was a struggle, expect the technical accounting and reporting area to feel like an escalation of the same difficulty.
The AICPA offers free sample tests for every exam section, including BAR, in a two-hour format.10AICPA & CIMA. Practice for the CPA Exam With Sample Tests Working through the sample test for two disciplines you’re weighing is probably the fastest way to see which one feels more natural before you pay the exam fee.