US CPA BAR (Business Analysis and Reporting) — Complete Guide 2026
US CPA BAR exam guide: format, scoring, what the section covers, AICPA pass rates and a practical way to prepare.
Business Analysis and Reporting, known as BAR, is one of the three Discipline sections of the US CPA exam, and AICPA reports a pass rate of 43.64% for BAR in the first two quarters of 2026, against 41.94% for 2025. You choose one Discipline section from BAR, ISC and TCP, so the first decision is whether BAR fits your work and career. This guide covers the format, scoring, what AICPA says BAR focuses on, the pass rate and a practical way to prepare. For the other sections, see our CPA exam format guide, and for all pass rates side by side read our CPA pass rates guide.
BAR exam format
| Feature | Detail |
|---|---|
| Section type | Discipline: you sit one of BAR, ISC or TCP |
| Length | 4 hours |
| Testlets | 5: two multiple-choice and three task-based simulation |
| Multiple-choice questions | 50 (two testlets of 25), 50% of the score |
| Task-based simulations | 7 (testlets of 2, 3 and 2), 50% of the score |
| Scale and pass mark | 0 to 99, pass at 75 |
| Pass rate | 41.94% (2025); 43.64% (2026, Q1 and Q2) |
Sources: NASBA exam FAQ and strategy article for the section length and Discipline structure, AICPA "Learn what to study for the CPA Exam" for the testlet and question counts, and AICPA's scoring and pass rates page for the scoring and pass rates. The counts come from one AICPA table, so confirm them against the live page.
What BAR covers
AICPA describes BAR's focus as financial analysis, technical accounting, state and local government accounting, and data and reporting. That is a description of topics and not a set of weightings. The detailed content areas and their weightings are published in the Uniform CPA Examination Blueprints, effective 1 January 2026, with a 2027 version also listed on AICPA's site. We have not reproduced percentage weightings here because we could not read the blueprint directly, so download the version for your exam date and use it to plan your study time.
Who might choose BAR
BAR suits candidates whose work involves analysis and reporting, including technical accounting and public-sector reporting. The choice is personal, and nothing in the AICPA sources says one Discipline section is better for a given career. Compare it with the other two in our ISC guide and TCP guide. Be aware that the Discipline section you pick is the only one you will sit, so check with your employer or board if you are unsure.
BAR pass rate and difficulty
BAR had the lowest pass rate of the six sections in 2025 at 41.94%, and in the first two quarters of 2026 only FAR was lower, at 42.95%. At 43.64% so far this year, fewer than half of attempts pass. That tells you to plan for a possible retake and to start practice early. It does not tell you your own chance, because the rates describe all candidates. Pass rates can move when later quarters are added, so treat the 2026 figure as a guide.
How to prepare for BAR
Start by reading the blueprint so you know which topics the exam lists, then build your study plan around those areas. Simulations carry half the score, so practise them early and under timed conditions, since each section is four hours long. Review your multiple-choice errors by topic to find weak areas. Because BAR spans several topics, set aside time for the less familiar ones, such as state and local government accounting, instead of leaving them to the end. Our CPA syllabus guide explains how to use the official content documents.
Registering, retaking and costs
You apply through your state board and receive a Notice to Schedule before you book. Our CPA exam registration guide walks through the steps. If you do not pass, your state board sets how long passed sections stay valid, commonly 18, 30 or 36 months, as our retakes and credit window guide explains. For the cost of each attempt see our CPA exam fees guide, and for the wider route read how to become a US CPA. When you are comparing study options, see the Learnsignal pricing page.
Frequently asked questions
What is BAR on the CPA exam?
BAR is Business Analysis and Reporting, one of three Discipline sections of the CPA exam. Candidates choose one Discipline section from BAR, ISC and TCP.
Is BAR a Core or Discipline section?
BAR is a Discipline section. The Core sections are AUD, FAR and REG.
What is the BAR pass rate?
AICPA reports 41.94% for 2025 and 43.64% for the first two quarters of 2026.
How many questions are in BAR?
AICPA's published table shows two multiple-choice testlets of 25 questions each, which is 50, and three task-based simulation testlets with seven simulations in total, split 2, 3 and 2.
What score do you need to pass BAR?
75 on a scale of 0 to 99. Multiple-choice questions and task-based simulations each count for 50 percent of the section score.
Source: AICPA and NASBA exam pages. Checked 17 October 2026.
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