BAR: Business Analysis and Reporting
Last reviewed
The BAR section of the CPA Exam has a 43.88% pass rate for 2026 through Q3, the lowest of the three discipline sections.
- Pass rate, 2026 through Q3
- 43.88%
- Pass rate, 2025
- 41.94%
- Section type
- Discipline, one of three you choose between
- Length
- 4 hours
- Score weighting
- 50% multiple choice, 50% task based simulations
Discipline: advanced financial reporting, data analysis, and financial management. Pairs well with an assurance or reporting path. In 2025 it was 41.94%, so it has risen 1.94 points.
BAR pass rate by year
| Year | Pass rate |
|---|---|
| 2026 (through Q3) | 43.88% |
| 2025 | 41.94% |
| 2024 | 38.08% |
BAR was first tested in 2024, when the exam moved to three cores and three disciplines. Every section, every year has the quarterly figures and where each year comes from.
What is tested, by AICPA blueprint area
| Area | Content | Score weight |
|---|---|---|
| BAR.I | Business Analysis | 40 to 50% |
| BAR.II | Technical Accounting and Reporting | 35 to 45% |
| BAR.III | State and Local Governments | 10 to 20% |
Area weightings are the AICPA published score ranges. Pass rates are the AICPA published candidate pass rates for 2026 through Q3, read from AICPA & CIMA on 2026-10-22. The AICPA publishes them quarterly.
Every BAR blueprint area, group and topic
Which discipline to choose compares BAR, ISC, TCP side by side.
Common questions
What is the BAR CPA Exam pass rate?
The BAR section of the CPA Exam has a 43.88% pass rate for 2026 through Q3, the lowest of the three discipline sections.
Is BAR hard?
The BAR section of the CPA Exam has a 43.88% pass rate for 2026 through Q3, the lowest of the three discipline sections. In 2025 it was 41.94%, so it has risen 1.94 points.
What is tested on BAR?
Discipline: advanced financial reporting, data analysis, and financial management. Pairs well with an assurance or reporting path. The AICPA blueprint splits BAR into 3 content areas, each with a published score weight range.
How long is the BAR exam?
Every CPA Exam section including BAR is 4 hours. 5 testlets per section: 2 multiple-choice + 3 task-based simulations.
See also
- CPA Exam pass rates by section
- Pass rates by year since 2006
- What score you need to pass
- When scores are released
- When your credit expires
- Which section is hardest
- Which discipline to choose
- What order to take the sections
- When the 30 month window starts
- Which standards the exam tests
- CPA requirements by state