Uniform CPA Examination - Business Analysis and Reporting (BAR) - AICPA and NASBA
Business Analysis and Reporting (BAR) is one of the core sections of the Uniform CPA Examination. It covers business analysis, technical accounting and reporting, and state and local governments in four hours, and you need a scaled score of 75 to pass the section. SummitCert's portal helps you practice the multiple-choice side with exam-style questions and explanations, flashcards on key standards, a timed mock exam and progress tracking by content area.
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Everything included — in full detail
This is exactly what you unlock. No vague promises — real numbers, straight from the portal.
Your full practice pool — 350 questions total, written to mirror the real exam blueprint, with full answer explanations for every question.
Including Business Analysis, Technical Accounting and Reporting, State and Local Governments.
A complete, realistic exam-day simulation with the same question count and time limit as the real thing.
Covering every key term, concept, and framework you're expected to know.
Hand-picked walkthroughs and explainers organized by topic.
Visual breakdowns of the frameworks and models the exam tests you on.
The exact formulas and calculations you need, ready to review before test day.
A searchable glossary so unfamiliar terminology never slows you down.
See your accuracy by domain, spot weak areas early, and follow a built-in study schedule.
Tailored to this exam: it knows your progress and weak areas, remembers your earlier chats, and picks up where you left off on your other devices.
Study anywhere — your progress syncs on the device you are using and picks up where you left off.
No subscriptions, no renewals — buy once and keep studying until you pass.
See the CPA Exam: BAR portal
Real screenshots — this is exactly what you'll be studying in. Click to zoom in.
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Topics you'll drill
3 core topics pulled straight from the real question bank.
- Business Analysis
- Technical Accounting and Reporting
- State and Local Governments
CPA Exam: BAR exam requirements & cost
Straight from the certifying body — separate from what we charge for the study portal.
The BAR section has five testlets: two multiple-choice testlets of 25 questions each (50 questions) followed by three task-based simulation testlets (AICPA blueprints, effective 2026). Multiple-choice questions and simulations each carry 50 percent of the BAR score, and the section is four hours. A scaled score of 75 on the 0 to 99 scale is required to pass. This portal's practice mock has 50 multiple-choice questions and does not include simulations. A scaled score of 75 on the 0 to 99 scale is required to pass a section. The score is not a percentage of correct answers and is not curved. Section fees are set by NASBA and the state boards. NASBA state pages show an exam section fee of $268.59 plus a state application fee, and international candidates pay extra; confirm with your board. The content outline spreads questions across 3 areas; the largest are Business Analysis (45.0%); Technical Accounting and Reporting (40.0%); State and Local Governments (15.0%). The full list of areas and weights is on the portal exam page. State boards of accountancy decide who may sit the exam (education credits, application and approval), and NASBA issues a Notice to Schedule for each section.
CPA Exam: BAR exam blueprint
Real domain weighting from the certifying body's own published exam syllabus.
- Business Analysis45%
- Technical Accounting and Reporting40%
- State and Local Governments15%
Real pass rate, retake policy, scoring, and a study timeline for CPA Exam: BAR — free, no purchase required.
Common questions
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