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CPA Exam: BAR
Accounting & Tax

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

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350+ exam-style practice questions quiz pool

Your full practice pool — 350 questions total, written to mirror the real exam blueprint, with full answer explanations for every question.

3 exam domains covered

Including Business Analysis, Technical Accounting and Reporting, State and Local Governments.

Full mock exam — 50 questions, 240-min timed

A complete, realistic exam-day simulation with the same question count and time limit as the real thing.

1000+ flashcards

Covering every key term, concept, and framework you're expected to know.

180+ curated video lessons

Hand-picked walkthroughs and explainers organized by topic.

30+ diagrams & visual references

Visual breakdowns of the frameworks and models the exam tests you on.

42+ key formulas & quick-reference sheet

The exact formulas and calculations you need, ready to review before test day.

114+ term glossary

A searchable glossary so unfamiliar terminology never slows you down.

Progress tracking & study planner

See your accuracy by domain, spot weak areas early, and follow a built-in study schedule.

Sage — your personalized AI study companion

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.

Works on phone, tablet & desktop

Study anywhere — your progress syncs on the device you are using and picks up where you left off.

Lifetime access, one-time purchase

No subscriptions, no renewals — buy once and keep studying until you pass.

See the CPA Exam: BAR portal

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Portal Access
$26.99

Full study portal: question bank, quiz & exam modes, flashcards, glossary, progress tracking. One-time purchase, lifetime access.

+ Extra Mock Exam
$8.99

A mock exam written specifically for your order — not from the standard bank. Does not include portal access on its own. Order as many as you like; every order is a new batch, different from the one you previously purchased.

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+ Higher-Difficulty Tier
$11.99

A tougher, "exam-hard" mock exam written specifically for your order, pushed past standard difficulty. Does not include portal access on its own. Order as many as you like; every order is a new batch, different from the one you previously purchased.

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Full Bundle
$34.99

Portal Access plus one bonus Higher-Difficulty mock exam — the best-value way to start. (Extra Mock Exams can be added separately anytime, as many as you like.)

Digital Flashcards
$7.98

A custom set of flashcards written specifically for your order — pick how many you want. Delivered as its own unique link & code, separate from portal access.

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Price updates automatically — nothing to calculate yourself.

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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.

Eligibility
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
Real exam cost
Section fees are set by NASBA and the state boards (examples of $268.59 per section and a state application fee were), so confirm with your board
Format
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

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%
Last verified: October 2026·Exam blueprint: Verified on October 12, 2026: the section structure, content weights, scoring and 2026 effective date come from the AICPA CPA Exam Blueprints 2026 and scoring pages; the fee examples and credit windows come from NASBA state pages. This portal covers the multiple-choice side only. Confirm current details with the AICPA, NASBA and your state board.·Primary source: AICPA and NASBA: CPA Exam Blueprints 2026 ↗
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Real pass rate, retake policy, scoring, and a study timeline for CPA Exam: BAR — free, no purchase required.

Common questions

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. Format: 50 multiple-choice questions and 7 task-based simulations in four hours.

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