BAR CPA Exam 2026: What's Tested, Study Tips & How Kesler Helps You Pass
DISCIPLINE SECTION • BUILDS ON FAR • LOWEST DISCIPLINE PASS RATE
BAR CPA EXAM 2026
STUDY GUIDE, TIPS & HOW
TO PASS WITH KESLER
BAR (Business Analysis & Reporting) is one of three CPA discipline sections under CPA Evolution, and it had the lowest discipline pass rate in both 2024 and 2025. It builds on FAR with advanced technical accounting, data analytics, and government reporting. Where FAR asks you to record a transaction, BAR asks you to analyze what it means. This guide covers format, content areas, study strategy, and how Kesler helps.
4 Hours • 50 MCQs + 7 TBSs • Score 75 to Pass • 41.94% Cumulative Pass Rate (2025)
START STUDYING BAR WITH KESLER →WHAT IS THE BAR CPA EXAM?
BAR (Business Analysis and Reporting) is one of three discipline sections candidates can choose under the CPA Evolution licensure model. It builds directly on FAR and tests advanced topics that moved out of FAR under CPA Evolution, including business combinations, derivatives, hedge accounting, stock compensation, and government accounting. BAR also introduces data analytics, budgeting, forecasting, and financial statement analysis.
BAR had the lowest discipline pass rate in both 2024 and 2025, with official cumulative pass rates of 38.08% and 41.94% respectively. Public NASBA snapshots do not support calling BAR the least popular discipline; in one national breakdown, BAR represented 40.5% of discipline selections compared to 32.4% for ISC and 27.2% for TCP. The shift from "record this transaction" (FAR) to "analyze what this transaction means" (BAR) catches candidates who prepared for recall-based questions. BAR rewards understanding over memorization, and its TBSs are scenario-based and analytical.
| BAR Quick Facts | Details |
|---|---|
| Section Type | Discipline (choose 1 of 3: BAR, ISC, or TCP) |
| Builds On | FAR (Financial Accounting & Reporting) — Kesler recommends taking FAR first |
| Exam Duration | 4 hours (plus 15-minute break after testlet 3) |
| Question Format | 50 MCQs (2 testlets of 25) + 7 TBSs (3 testlets) |
| Score Weighting | MCQs = 50% of score, TBSs = 50% of score |
| Passing Score | 75 (scaled 0-99, not a raw percentage, not curved) |
| Pass Rate | 38.08% cumulative in 2024, 41.94% cumulative in 2025 (lowest of discipline sections both years) |
| Section Order | Candidates may take sections in any order (NASBA). Kesler recommends FAR → BAR. |
| Skill Levels Tested | Remembering & Understanding (10-20%), Application (45-55%), Analysis (30-40%) |
| Career Paths | Financial analysis, FP&A, advisory, assurance, governmental accounting |
BAR CONTENT AREAS &
WHAT'S TESTED (2026 BLUEPRINT)
BAR covers three content areas under the official 2026 AICPA Blueprint. Area I (Business Analysis) carries the heaviest weight at 40-50%. Area II (Technical Accounting and Reporting) includes the advanced FAR topics that moved to BAR under CPA Evolution. Area III (State and Local Governments) is 10-20% of the exam.
| Content Area | Weight | Key Topics |
|---|---|---|
| Area I: Business Analysis | 40-50% | Financial statement analysis (ratios, trends, benchmarking), non-financial and non-GAAP performance measures, data analytics (interpreting data exhibits, scatter plots, dashboards), budgeting and forecasting, cost-volume-profit analysis, variance analysis |
| Area II: Technical Accounting & Reporting | 35-45% | Business combinations and consolidations, stock compensation (share-based payments), derivatives and hedge accounting, revenue recognition (higher-order skills), lease accounting (higher-order skills), employee benefit plan financial statements |
| Area III: State & Local Governments | 10-20% | Government-wide financial statements, fund accounting (governmental, proprietary, fiduciary), modified accrual vs. full accrual, GASB standards, measurement focus and basis of accounting |
Source: Content weights are from the official 2026 AICPA Blueprint. BAR covers content that formerly appeared on FAR (business combinations, derivatives, stock compensation, advanced government) plus former BEC content (data analytics, budgeting, forecasting). Download the official AICPA Blueprint →
WHY BAR HAS THE LOWEST
DISCIPLINE PASS RATE
BAR posted cumulative pass rates of 38.08% in 2024 and 41.94% in 2025, both the lowest among the three discipline sections. Here's why candidates who did well on FAR can still struggle with BAR.
Analysis Over Recall
FAR tests "Can you record this transaction?" BAR tests "Can you analyze what this transaction means for the business?" Candidates who studied FAR by memorizing journal entries may find they're preparing for a different kind of exam. BAR rewards understanding over recall.
Data Analytics Is New
Interpreting scatter plots, dashboards, and data exhibits is genuinely new content for most candidates. It feels unfamiliar compared to financial reporting. The first time you see a data visualization question on a CPA exam shouldn't be on test day.
Government Accounting
Area III covers state and local government reporting at 10-20% of the exam. Government-wide statements, fund accounting, and modified accrual are concepts that require dedicated study time, particularly for candidates who didn't emphasize GASB during FAR study.
Advanced Technical Topics
Business combinations, derivatives, hedge accounting, and stock compensation are among the most complex topics in financial accounting. They moved from FAR to BAR under CPA Evolution because they require higher-order analytical skills. Text explanations for derivatives rarely make sense. Visual ones do.
Derivatives and consolidations need to be drawn out visually.
Kesler's Learn N GO whiteboard videos show you the logic step by step.
HOW KESLER'S LEARN N GO VIDEOS
MAKE BAR CONCEPTS CLICK
BAR tests analysis and application on the most complex accounting topics. Text explanations for derivatives and consolidations are notoriously unhelpful. Whiteboard videos that draw out the logic visually make these topics accessible.
EXAMPLE: HOW KESLER TEACHES A BAR CONCEPT
Take a business combination question testing goodwill calculation. A traditional course gives you a paragraph of text. Kesler gives you a Learn N GO whiteboard video that:
WHAT YOU GET FOR BAR
Learn N GO whiteboard explainer videos for BAR MCQs (2-4 min each)
MCQs covering all 3 BAR content areas
BAR task-based simulations including analytical scenario-based questions
BAR study materials mapped to the 2026 AICPA Blueprint
BAR flashcards for technical concepts and government accounting
CPA mentorship with BAR-specific study planning + gamification + mobile apps
BAR STUDY STRATEGY
WITH KESLER
Kesler's recommended strategic decision for BAR: take it right after FAR while foundational concepts are fresh. NASBA allows candidates to take sections in any order, so this is a strategy recommendation, not a requirement.
Note: Study-time estimates below are Kesler guidance based on candidate experience. They are not official AICPA or NASBA benchmarks.
KESLER'S RECOMMENDED BAR TIMELINE
~8-12 WEEKS
First-time BAR (10-15 hrs/week)
~5-8 WEEKS
BAR retake (focused on weak areas)
~120-150 HRS
Total recommended study hours
Key strategy: Kesler recommends taking BAR immediately after FAR while the foundational knowledge is fresh. Study Business Analysis (Area I) thoroughly since it's the heaviest area at 40-50%. Don't underestimate government accounting (Area III). Practice data analytics exhibits early so the format isn't a surprise on exam day.
BAR STUDY TIPS
Consider Taking BAR Right After FAR
BAR builds directly on FAR. Candidates who take BAR soon after passing FAR can retain foundational material and potentially reduce study time. NASBA allows any section order, so this is Kesler's strategic recommendation. One suggested order if BAR is your discipline: FAR → BAR → AUD → REG.
Don't Treat BAR Like "More FAR"
BAR questions shift toward analysis and application. If you're studying by memorizing journal entries, you may be preparing for the wrong exam. Practice analyzing scenarios and explaining what transactions mean for the business.
Practice Data Analytics Early
Interpreting data exhibits, scatter plots, and dashboards is genuinely new content for most candidates. Practice these until the format feels comfortable. The first time you see a data visualization on a CPA exam should not be on test day.
Don't Skip Government Accounting
Area III is 10-20% of BAR. Government-wide statements, fund accounting, and modified accrual all need dedicated study time. Kesler's Learn N GO videos make GASB concepts visual and digestible.
Practice Analytical TBSs
BAR sims are scenario-based and analytical. They require different preparation than MCQs. Practice interpreting financial data and reaching conclusions, not just computing numbers.
Use GEMs for Derivatives & Hedging
Derivatives and hedge accounting are among the most complex topics in accounting. The GEM™ from each Learn N GO video gives you a reusable framework you can carry into exam day, distilled from the visual walkthrough.
BAR SUCCESS STORIES
⭐⭐⭐⭐⭐
"I passed FAR 3/17 just using Kesler Review which I love so much! 🙏 I'm studying BAR now..."
— Julie U., FAR Passed, Studying BAR
⭐⭐⭐⭐⭐
"After 8 attempts, I passed FAR with a 79! ...I used both Becker and Kesler CPA Review, and I went heavy on the Kesler side this time around — constantly reviewing my custom flashcards (I had accumulated around 270 of them), reviewing each questions' 'gem' ...To anyone struggling through FAR or any other section, please keep at it. I didn't think this was possible either… stick to your system and Bryan's studying method. It WORKS!"
— Bryce W., FAR Passed
BAR CPA EXAM FAQ
Study time varies by candidate background. Kesler generally recommends around 120-150 hours for BAR. At 10-15 hours per week, that's roughly 8-12 weeks. BAR covers advanced technical accounting, data analytics, and government reporting, so the content is dense even though it builds on FAR. These are Kesler estimates, not official AICPA benchmarks. Kesler's CPA mentorship program helps you build a personalized BAR study schedule.
BAR had the lowest discipline pass rate in both 2024 and 2025. The official AICPA cumulative pass rate was 38.08% in 2024 and 41.94% in 2025. This may be partly because BAR tests higher-order analytical skills rather than recall, and partly because candidates can underestimate the data analytics and government accounting content.
Kesler recommends it. BAR builds directly on FAR concepts, and candidates who take BAR soon after passing FAR can retain foundational knowledge and potentially spend less time re-learning. That said, NASBA allows candidates to take the four CPA exam sections in any order, so this is a strategic recommendation, not an exam requirement.
BAR includes complex topics such as derivatives and hedge accounting, business combinations and consolidations, state and local government reporting under GASB, and stock compensation. These topics are drawn from the official AICPA Blueprint. Kesler's Learn N GO whiteboard explainer videos break each of these down visually in 2-4 minutes.
BAR may be a strong discipline choice for candidates interested in financial analysis and reporting, corporate accounting, FP&A, assurance or advisory services, and governmental accounting. It's a natural extension of FAR. If you did well on FAR or plan a career in financial reporting, BAR may align with your strengths.
Yes. Kesler's BAR materials are mapped to the 2026 AICPA Blueprint. This includes MCQs with Learn N GO whiteboard explainer videos, task-based simulations, study materials, flashcards, and mentorship covering BAR-specific study strategy. All six CPA exam sections are included in every Kesler subscription. See current pricing →
BAR TESTS ANALYSIS.
STUDY WITH VISUAL ANALYSIS.
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