Discipline SectionCPA Exam 2026· Last updated: July 27, 2026

BAR Exam Guide

Q: Is BAR harder than FAR?

BAR and FAR have similar [pass rates](/study/pass-rates) (~43-44%) but BAR covers more advanced technical topics. If you struggled with FAR, BAR may be challenging. Consider [ISC](/guides/isc) or [TCP](/guides/tcp) if looking for higher pass rates.

Business Analysis and Reporting

44%

Pass Rate

120-150

Study Hours

MCQs (50%)

TBSs (50%)

Quick Answer

BAR (Business Analysis and Reporting) has a 44% pass rate and requires 120–150 study hours, making it the hardest discipline section. It extends FAR topics into data analytics, financial planning, and prospective analysis. Best for candidates with a strong accounting background. Becker and Gleim provide the most comprehensive BAR preparation.

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: Among the lowest pass rates of any section (FAR is currently lowest). Requires strong FAR foundation.

CPA Exam: Continuous Testing Year-Round

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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

Area	Content	Weighting
I	Business Analysis	40-50%
II	Technical Accounting and Reporting	35-45%
III	State and Local Government Accounting	10-20%

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

1Focus on interpretation over calculations — CPAs are paid for insight and advice
2Build a strong FAR foundation first; BAR extends those concepts
3Practice data analytics scenarios with multi-step analysis
4Study government accounting thoroughly — it is a full content area on BAR (10-20%) and now appears only as basic concepts on FAR
5Use structured study plans with daily content mapping

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Best Courses for BAR

Top-rated CPA review courses for mastering Business Analysis and Reporting

#1 for BAR4.4 ★

Becker

$2,499–$4,999

Exam Day Ready students pass BAR at an 86% higher rate than all other exam takers (2024-2025 data)

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#2 for BAR4.3 ★

UWorld

$1,999–$2,899

Strong for data analytics components and visual explanations

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#3 for BAR3.9 ★

Gleim

$2,499–$3,499

Comprehensive technical accounting coverage

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Study Resources for BAR

Exam Day Checklist

Prometric walkthrough, what to bring, calculator policy

Score Release Calendar

2026 score release dates and timeline

CPA Exam Resources

Supplements, practice tests, YouTube, podcasts, and more

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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. Not every review course covers BAR equally — compare discipline coverage on our Best CPA Review Courses (2026) page.

BAR and FAR have similar pass rates (~43-44%) but BAR covers more advanced technical topics. If you struggled with FAR, BAR may be challenging. Consider ISC or TCP if looking for higher pass rates.

Significant overlap exists. BAR builds on FAR topics like business combinations, government accounting, and financial reporting. Strong FAR performance often translates to BAR success.

Business Analysis (40-50%) heavily emphasizes data interpretation and analytics. You'll analyze financial data, compare budgets, and evaluate performance measures.