CPA BAR with Musa Shaikh

BAR – Business Analysis and Reporting is one of the three Discipline sections available under the Uniform CPA Examination.

No.

Candidates must select one Discipline from:

• BAR
• ISC
• TCP

BAR stands for Business Analysis and Reporting.

The current BAR Blueprint contains three areas:

• Business Analysis – 40% to 50%
• Technical Accounting and Reporting – 35% to 45%
• State and Local Governments – 10% to 20%

BAR is a four-hour examination.

Candidates complete:

• 50 Multiple-Choice Questions
• 7 Task-Based Simulations

BAR contains:

• Testlet 1 – 25 MCQs
• Testlet 2 – 25 MCQs

followed by three Task-Based Simulation testlets.

Candidates need a minimum scaled score of 75.

Yes. BAR's total score is weighted:

• 50% MCQs

50% Task-Based Simulations

BAR can be challenging because it requires substantial Application and Analysis.

Candidates need to combine financial reporting, management accounting, corporate finance, data analysis and government accounting.

Business Analysis represents approximately 40% to 50% of the examination.

Yes. BAR builds significantly on financial accounting and reporting knowledge developed through FAR.

Candidates with strong FAR knowledge may therefore find BAR particularly suitable.

Yes. Financial statement analysis is one of the major BAR topics.

Yes. Candidates study cost behaviour, costing methods, variance analysis and other managerial accounting concepts.

Yes. Budgeting, forecasting, projection and scenario analysis form an important part of Business Analysis.

Yes. Candidates study capital structure, cost of capital, financing alternatives, investment decisions and working-capital management.

Yes. Candidates must be able to use and interpret data, reports and analytical outputs.

Yes. BAR includes advanced technical accounting and reporting requirements under FASB standards.

Yes. Business combinations and consolidated financial statements are important BAR topics.

Yes. Derivatives and hedge accounting are included within Technical Accounting and Reporting.

Yes. State and Local Governments represent approximately 10% to 20% of BAR.

Yes. ACCA-qualified candidates with strong financial reporting and analysis backgrounds may find BAR aligned with many of their existing strengths, although U.S. GAAP and GASB requirements will require specific CPA preparation.

Yes. The Business Analysis section includes several areas familiar to CMA and CIMA professionals, including:

• Financial analysis
• Cost accounting
• Budgeting
• Forecasting
• Performance management
• Corporate finance
• Investment decisions

Candidates must additionally develop the advanced U.S. financial reporting and government accounting knowledge required by the BAR Blueprint.

BAR may be particularly suitable if your strengths are:

• FAR
• Financial accounting
• Financial analysis
• Corporate finance
• Management accounting
• Reporting

ISC may better suit strong audit/technology candidates, while TCP may better suit tax specialists.

No. Passing BAR, ISC or TCP ultimately leads toward the same CPA licence.

The designated BAR testing windows for 2026 include:

• January
• April
• July
• October

Candidates should confirm final scheduling availability before booking.

Yes, provided they satisfy the CPA Exam eligibility requirements of an appropriate participating U.S. jurisdiction.

Eligible candidates can currently sit the CPA Exam in the United Arab Emirates, subject to jurisdictional eligibility and Prometric availability.

Yes. Saudi Arabia is currently an international CPA testing market, subject to eligibility and scheduling.

International CPA Exam testing is currently available in England and Scotland, subject to eligibility requirements.

The preparation includes:

• Complete BAR syllabus
• Instructor-led lectures
• Financial analysis
• Managerial accounting
• Forecasting
• Data analytics
• Corporate finance
• Advanced US GAAP
• Government accounting
• MCQ practice
• Task-Based Simulations
• Revision
• Mock examinations
• Performance feedback

No. Berkeley provides preparation for the BAR examination and an applicable course completion certificate.

Candidates must pass all required CPA Exam sections and satisfy the licensing requirements of their selected U.S. jurisdiction to become licensed CPAs.