How long is BAR, and how many questions are on the exam?

BAR has 4 hours of testing time, 50 MCQs, and 7 task-based simulations. The two MCQ testlets contain 25 and 25 questions. The three simulation testlets contain 2, 3, 2 TBSs.

How is BAR weighted between MCQs and simulations?

MCQs contribute 50% of the section score and TBSs contribute 50%. The content-area ranges describe a different dimension: how the tested content is allocated across the blueprint. Neither set of percentages is a personalized study-time plan.

Is BAR required for every CPA candidate?

BAR is a Discipline option. Candidates select one of BAR, ISC, or TCP in addition to the required AUD, FAR, and REG Core sections.

Do I need an account for these BAR questions?

No. All 5 questions, answer checking, explanations, progress, and reset controls on this page work without an account. Create a MiloPrep account to continue learning with lessons, videos, flashcards, and more practice.

Are these official AICPA exam questions?

These are independently authored questions from the MiloPrep question bank. The AICPA blueprint defines the exam scope and format; it is not the source of these practice items.

Does this practice set cover the full BAR blueprint?

This 5-question set is a starting point for practice and explanation review. It does not cover every blueprint task or predict an exam score. Use the linked BAR study guide and official 2026 blueprint to plan complete coverage.

BAR CPA Free Practice

2026 BAR exam format

BAR is a Discipline option. Complete the AUD, FAR, and REG Core sections and select one Discipline from BAR, ISC, and TCP. The 4-hour exam combines multiple-choice questions with task-based simulations, which ask you to work through a case using the supplied information.

Section type

Discipline

Choose one of three Disciplines

Testing time

4 hours

Five testlets

Multiple-choice questions

50 MCQs

50% of the section score

Task-based simulations

7 TBSs

50% of the section score

How the five testlets are arranged

Testlet 1
25 MCQs
Testlet 2
25 MCQs
Testlet 3
2 TBSs
Testlet 4
3 TBSs
Testlet 5
2 TBSs

MCQs account for 50% of your section score; simulations account for 50%. These are score weights, so preparing for both formats matters. They do not prescribe how you should divide your study hours.

Verify the format with AICPA

What does BAR test?

BAR brings together business analysis, technical accounting and reporting, and state and local government accounting. It extends financial-reporting work into interpreting performance and supporting decisions.

The goal is not simply to produce a number. You need to define the decision, control the calculation, explain its drivers, and connect the result to the relevant accounting treatment or reporting requirement.

How to study these skills

Use one analysis-to-conclusion workpaper. Define the output, period, and units; calculate; explain the driver; then state the conclusion and its limitations. Keep operational results separate from required reporting adjustments.

Read the BAR section guide

BAR content areas and exam percentages

The AICPA blueprint effective January 1, 2026 defines these content areas and allocation ranges. Use every area in your study plan, then spend additional time where practice shows a gap.

BAR blueprint content areas, study guidance, and allocation ranges
Content area and what to learn	Exam weight
Area I Business Analysis	40-50%
Interpret business and financial performance, model decisions, and explain the drivers behind a calculated result. Practice focus: Compare a proposal with the baseline and explain which assumptions drive the change in profit.
Area II Technical Accounting and Reporting	35-45%
Apply technical accounting and reporting requirements to the transactions and circumstances in a case. Practice focus: Separate a business calculation from the accounting adjustment needed for financial reporting.
Area III State and Local Governments	10-20%
Study state and local government reporting with attention to the applicable accounting basis and reporting perspective. Practice focus: Determine which reporting perspective applies before recording or interpreting a government transaction.

The ranges describe content allocation, not a guaranteed question count for each topic. The blueprint also lists representative tasks, skill levels, and references; its task list is not exhaustive.

Open the official 2026 AICPA blueprint (PDF) BAR study guide

BAR practice questions

Try 5 questions without an account. Choose an answer, check it, then review the explanation before moving on.

Untimed0 / 5

Derivatives and Hedge Accounting
Question 1. When a cash flow hedge is discontinued because the forecasted transaction is no longer probable of occurring, how is the amount previously recorded in accumulated other comprehensive income treated?
Answer to question 1A. It remains in accumulated other comprehensive income indefinitelyB. It is reclassified to retained earnings directlyC. It is adjusted against the hedged item's carrying amountD. It is reclassified immediately into earnings
Explanation after you answer
Financial Statement Analysis
Question 2. Which of the following ratios is most commonly used to measure a company's ability to meet its short-term obligations using only its most liquid assets, excluding inventory?
Answer to question 2A. Current ratioB. Quick ratioC. Return on assetsD. Debt-to-equity ratio
Explanation after you answer
General and Proprietary Long-Term Liabilities
Question 3. Knox County issued $5,000,000 of general obligation bonds at a premium. In the government-wide statement of net position, how should the bond premium be reported?
Answer to question 3A. As a direct addition to net positionB. As a deferred inflow of resourcesC. Added to the face amount of bonds payable to increase the reported liabilityD. As a separate current liability
Explanation after you answer
Stock Compensation
Question 4. Which of the following best describes a restricted stock unit (RSU) under U.S. GAAP?
Answer to question 4A. A promise to issue shares upon satisfaction of vesting conditionsB. An outright share transfer at the grant date with immediate voting rightsC. An option to purchase shares at a predetermined exercise priceD. A derivative instrument measured at intrinsic value each period
Explanation after you answer
Non-Financial and Non-GAAP Measures
Question 5. A company reports free cash flow in its earnings release. Under SEC Regulation G, free cash flow is most accurately classified as which type of measure?
Answer to question 5A. A standardized GAAP liquidity measureB. A non-GAAP financial measureC. A supplemental GAAP disclosureD. An audited financial statement line item
Explanation after you answer

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Questions from the MiloPrep question bank. Independently authored practice, not official exam items. This short set is for learning and does not predict an exam score.

Keep learning after your practice set

For each missed answer, note the rule you needed and the fact you overlooked. Review the related topic, then try a fresh scenario. Repeating a familiar set helps review the explanation, but broader practice is needed to check your understanding.

BAR section guide

Connect the format and content areas to a study sequence, worked example, and review plan.

Explore the BAR guide

Official AICPA blueprint

Check the 2026 content groups, representative tasks, skills, and references for Business Analysis and Reporting.

Open the blueprint PDF

More CPA practice

Choose another Core or Discipline section and work through its free questions and explanations.

Browse CPA practice

BAR practice: questions and answers

What does the BAR CPA section test?: Business Analysis and Reporting covers Business Analysis; Technical Accounting and Reporting; State and Local Governments. The goal is not simply to produce a number. You need to define the decision, control the calculation, explain its drivers, and connect the result to the relevant accounting treatment or reporting requirement.
How long is BAR, and how many questions are on the exam?: BAR has 4 hours of testing time, 50 MCQs, and 7 task-based simulations. The two MCQ testlets contain 25 and 25 questions. The three simulation testlets contain 2, 3, 2 TBSs.
How is BAR weighted between MCQs and simulations?: MCQs contribute 50% of the section score and TBSs contribute 50%. The content-area ranges describe a different dimension: how the tested content is allocated across the blueprint. Neither set of percentages is a personalized study-time plan.
Is BAR required for every CPA candidate?: BAR is a Discipline option. Candidates select one of BAR, ISC, or TCP in addition to the required AUD, FAR, and REG Core sections.
Do I need an account for these BAR questions?: No. All 5 questions, answer checking, explanations, progress, and reset controls on this page work without an account. Create a MiloPrep account to continue learning with lessons, videos, flashcards, and more practice.
Are these official AICPA exam questions?: These are independently authored questions from the MiloPrep question bank. The AICPA blueprint defines the exam scope and format; it is not the source of these practice items.
Does this practice set cover the full BAR blueprint?: This 5-question set is a starting point for practice and explanation review. It does not cover every blueprint task or predict an exam score. Use the linked BAR study guide and official 2026 blueprint to plan complete coverage.

Free BAR CPA practice questions

2026 BAR exam format

How the five testlets are arranged

What does BAR test?

How to study these skills

BAR content areas and exam percentages

BAR practice questions

Question 1. When a cash flow hedge is discontinued because the forecasted transaction is no longer probable of occurring, how is the amount previously recorded in accumulated other comprehensive income treated?

Question 2. Which of the following ratios is most commonly used to measure a company's ability to meet its short-term obligations using only its most liquid assets, excluding inventory?

Question 3. Knox County issued $5,000,000 of general obligation bonds at a premium. In the government-wide statement of net position, how should the bond premium be reported?

Question 4. Which of the following best describes a restricted stock unit (RSU) under U.S. GAAP?

Question 5. A company reports free cash flow in its earnings release. Under SEC Regulation G, free cash flow is most accurately classified as which type of measure?