United States · Licensing examWhat's on the BAR section
Business analysis is the biggest area at 40% to 50%; state and local governments are the smallest at 10% to 20%.
| Area | Weight |
|---|---|
| I. Business analysis | 40-50% |
| II. Technical accounting and reporting | 35-45% |
| III. State and local governments | 10-20% |
Skill levels tested
| Skill | Weight |
|---|---|
| Remembering and understanding | 10-20% |
| Application | 45-55% |
| Analysis | 30-40% |
What is the BAR CPA exam format?
Two multiple-choice testlets of 25 questions each, then three simulation testlets of 2, 3 and 2 simulations. Multiple choice and simulations count for half each.
As a Discipline, BAR only runs in testing windows: the first month of each quarter, with a change in July 2027.
Is BAR the same as the bar exam?
No. Here BAR is short for Business Analysis and Reporting, a section of the CPA Exam. It has nothing to do with the bar exam lawyers take. The Blueprint describes it as analysis of financial statements and information, select technical accounting under FASB and SEC rules, and GASB reporting for state and local governments.
What changes in BAR for 2027
One task in Area III now spells out that it covers other post-employment benefit plans whether or not they're run through a trust fund. The AICPA says the scope doesn't significantly change.
Sources: AICPA · AICPA & CIMA and 2 more. Checked October 2026.
- AICPA: Uniform CPA Examination Blueprints, effective January 1, 2026 (PDF) ↗
- AICPA & CIMA: CPA Exam Blueprints (2026 and 2027) ↗
- AICPA: Summary of changes to the Blueprints, effective January 1, 2027 (PDF) ↗
- AICPA & CIMA: CPA Exam frequently asked questions ↗
Rules and fees can change, so check the official site before your test.