CPA Exam: BAR Pass Rate, Format & Study Guide
A real reference for anyone preparing for the Uniform CPA Examination - Business Analysis and Reporting (BAR) - AICPA and NASBA exam — pass rate, retake policy, how it's scored, and a practical study timeline. This is independent reference content, not a sales page: everything below is sourced from CPA Exam: BAR's own certifying body.
What the CPA Exam: BAR exam is
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.
Why it matters
Passing all four CPA Exam sections is a core requirement for CPA licensure in the United States, so each section is a step toward the license.
Who this exam is for
Accounting graduates and candidates preparing for the CPA Exam, and candidates retaking BAR. Your state board sets eligibility.
Pass rate
The certifying body does not publicly publish an official pass rate for this exam. Be wary of third-party sites citing a specific number here — treat any pass-rate claim you see elsewhere for this exam as unverified.
If you don't pass — retake policy
Credit windows vary by state (for example, a rolling 30 or 36 months). Check your state board and NASBA for retake rules and the validity of each Notice to Schedule.
How it's scored
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. Format: 50 multiple-choice questions and 7 task-based simulations in four hours. No official pass rate is available for this exam, so none is quoted here.
Format at a glance
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. Five testlets · 2 multiple-choice testlets of 25 questions plus 3 task-based simulation testlets · 4 hours · pass: scaled score of 75 on a 0-99 scale. 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.
- Business Analysis45%
- Technical Accounting and Reporting40%
- State and Local Governments15%
Full eligibility requirements and everything the CPA Exam: BAR study portal includes is on the CPA Exam: BAR product page.
What each domain actually tests
The content outline spreads questions across 3 areas: Business Analysis (45.0%); Technical Accounting and Reporting (40.0%); State and Local Governments (15.0%).
Eligibility requirements, in full
You must first be found eligible through an education evaluation by your state board before you apply for a section. A Notice to Schedule expires, so you must sit within its validity period.
What it actually costs
NASBA pages show an exam section fee of $268.59 and a state application fee of about $101 to $103 in two states, with extra fees for international testing (for example, $390 per section for BAR). Fees vary by jurisdiction.
Keeping the credential — maintenance & recertification
Credit for a passed section lasts for a window set by your state (often 30 to 36 months), and CPA licenses carry continuing professional education requirements.
How to actually prepare
Start with the heaviest areas of the content outline: Business Analysis (45.0%); Technical Accounting and Reporting (40.0%); State and Local Governments (15.0%). Then work through the remaining areas, and finish with timed full-length practice runs of 50 questions in one sitting.
What's changing (2026)
Content outlines, fees and passing standards change; this guide follows the materials listed under Verification as of October 2026. Check your state board of accountancy, NASBA and the AICPA before you register.
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