BAR Study Hub: Content Library

BAR Study Hub

Business Analysis & Reporting. Study notes organized to the 2026 AICPA Blueprint. Pick an Area to start reading. Each area includes 30 original practice MCQs.

Exam map & what to expect

2026 update BAR is one of the three Discipline sections under CPA Evolution (you sit 3 Core sections plus 1 Discipline). It builds on FAR, going deeper into financial-statement analysis, managerial and cost accounting, advanced technical accounting (revenue, leases, business combinations, derivatives), and state & local government reporting. Confirm the current scope against the AICPA BAR Blueprint for your testing window.

4 hrs

exam length

MCQs · 50% of score

task-based sims · 50%

Discipline

section (CPA Evolution)

Blueprint Area	Title	Approx. weight
I	Business Analysis	40–50%
II	Technical Accounting & Reporting	35–45%
III	State & Local Governments	10–20%

Weights are the AICPA's stated ranges; confirm against the current official blueprint before exam day.

Area I

Business Analysis

Financial-statement and ratio analysis, managerial & cost accounting, variance analysis, budgeting & forecasting, capital budgeting & valuation, and enterprise & financial risk management (COSO ERM).

AICPA Blueprint: Area I (40–50%)

Open Area I Notes MCQs

Area II

Technical Accounting & Reporting

The advanced financial-accounting topics: revenue (ASC 606), leases, business combinations & consolidations, derivatives & hedging, foreign currency, pensions, stock comp, income taxes, and EPS.

AICPA Blueprint: Area II (35–45%)

Open Area II Notes MCQs

Area III

State & Local Governments

GASB reporting model, fund accounting, measurement focus & basis of accounting, government-wide statements, fund balance & net position, and fund-to-government-wide reconciliations.

AICPA Blueprint: Area III (10–20%)

Open Area III Notes MCQs

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