BARDiscipline section · choose one
Business Analysis and Reporting
716 real, explained MCQs and 17 server-graded TBS simulations, mapped to the current AICPA Blueprint.
Blueprint content areas
Percent of BAR's scored content each Area represents, per the AICPA Blueprint. Content groups are listed as published in the AICPA Uniform CPA Examination Blueprints, effective January 2026.
I. Business Analysis40–50%
What the Blueprint covers in this Area
- Current period/historical analysis, including the use of data
- Prospective analysis, including the use of data
II. Technical Accounting and Reporting35–45%
What the Blueprint covers in this Area
- Indefinite-lived intangible assets, including goodwill
- Internally developed software
- Revenue recognition
- Stock compensation (share-based payments)
- Research and development costs
- Business combinations
- Consolidated financial statements
- Derivatives and hedge accounting
- Leases
- Public company reporting topics
- Financial statements of employee benefit plans
III. State and Local Governments10–20%
What the Blueprint covers in this Area
- Format and content of the financial section of the annual comprehensive financial report
- Deriving government-wide financial statements and reconciliation requirements
- Typical items and specific types of transactions and events: measurement, valuation, calculation and presentation in governmental entity financial statements
Skill-level allocation
Remembering & Understanding, Application, and Analysis — this section does not test Evaluation.
Remembering & Understanding10–20%
Application45–55%
Analysis30–40%
Exam structure
50% of score
MCQ testlets
25 + 25 questions across 2 testlets (50 total)
50% of score
TBS testlets
2 + 3 + 2 simulations across 3 testlets (7 total)
Start practicing BAR with real, explained questions and simulations.
See pricing