How many MCQs and TBSs are on BAR in 2026?

BAR has 50 MCQs across testlets of 25 and 25, followed by 7 TBSs across testlets of 2, 3, and 2.

How are MCQs and TBSs weighted on BAR?

BAR assigns 50% of the score to MCQs and 50% to TBSs. The official Blueprint lists these as score weights, not suggested study-time allocations.

Are the five BAR questions on this page official AICPA questions?

No. They are original CPAPass questions reviewed against their cited primary sources. They are not official, released, retired, or current CPA Exam items.

Where can I verify the official BAR scope?

Use the linked 2026 AICPA Blueprint for the authoritative content areas, representative tasks, skill levels, item counts, and score weights.

Discipline · BAR

Free BAR CPA Practice Questions

Answer five original, source-reviewed BAR questions and then decide whether you need more section practice, the BAR guide, or the matching PDF pack.

By CPAPass Team

Quick answer

Answer five original, source-reviewed BAR MCQs without an account. The 2026 exam structure has 50 MCQs and 7 TBSs across five testlets. This short set is not a score prediction or a complete practice test.

Public set first

Try five questions, then continue in CPAPass

Each question and explanation is available without registration. Create an account when you want to continue BAR practice and keep your work together.

Create free account Try five questions first

2026 BAR format

BAR is a Discipline section with 4 hours of testing time. Its first two testlets contain 25 and 25 MCQs. Its final three testlets contain 2, 3, 2 TBSs.

MCQs carry 50% of the score and TBSs carry 50%. These are official score weights, not a suggested study-time formula.

Section typeDiscipline

Testing time4 hours

MCQs50 · 50%

TBSs7 · 50%

Official 2026 BAR content areas

BAR extends reporting and analysis into topics such as financial-statement analysis, technical accounting and reporting, and state and local government accounting.

Open the official 2026 AICPA Blueprint for the detailed groups, topics, representative tasks, and skill levels.

Area	Official name	Score-weight range
I	Business Analysis	40-50%
II	Technical Accounting and Reporting	35-45%
III	State and Local Governments	10-20%

Official content-area explorer

Explore the 2026 BAR content areas

Select an area to see its official Blueprint number and score-weight range. No generated skill percentages or predicted question mix are shown.

Score-weight range

Business Analysis

40-50%

This is the official range assigned to Area I. It is not a promise about the exact questions in an individual exam form.

Blueprint limitationBlueprint tasks are representative, not exhaustive. The number of listed tasks does not establish content weight or predict the exact questions a candidate will receive.

Source contract reviewed 2026-08-03.

Try five source-reviewed BAR practice questions

Commit to an answer before reading each explanation. Review every distractor, then choose Next question to continue through the five-item set.

Question 1 of 5

BAR - Financial Statement Analysis

A company has current assets of $240,000 and current liabilities of $120,000. Using the AICPA formula, what is the company's current ratio?

Report issue

BAR practice questions with answers

Browse all five BAR questions from the session above. Try each question before opening its answer, then review why the other choices do not work.

BARQuestion 1 of 5

Financial Statement Analysis

A company has current assets of $240,000 and current liabilities of $120,000. Using the AICPA formula, what is the company's current ratio?

A.0.5
B.1.0
C.2.0
D.3.0

Show answer and explanation

Correct answer: C. 2.0

The current ratio is current assets divided by current liabilities: $240,000 divided by $120,000 equals 2.0.

Why each choice is right or wrong

A. This reverses the numerator and denominator: $120,000 divided by $240,000.
B. A ratio of 1.0 would require current assets and current liabilities to be equal.
C. $240,000 divided by $120,000 equals 2.0.
D. A ratio of 3.0 would require current assets to be three times current liabilities.

Source reviewed 2026-08-12: AICPA CPA Exam Analytics Definitions and Valuation Metrics

BARQuestion 2 of 5

Working Capital

A company has current assets of $500,000 and current liabilities of $320,000. What is working capital?

A.$180,000
B.$320,000
C.$500,000
D.$820,000

Show answer and explanation

Correct answer: A. $180,000

Working capital equals current assets minus current liabilities. $500,000 minus $320,000 equals $180,000.

Why each choice is right or wrong

A. This correctly subtracts current liabilities from current assets.
B. This repeats current liabilities rather than calculating working capital.
C. This repeats current assets and ignores current liabilities.
D. Adding the two balances does not calculate working capital.

Source reviewed 2026-08-12: SEC Beginners' Guide to Financial Statements

BARQuestion 3 of 5

Percent Variance

Budgeted revenue was $400,000 and actual revenue was $420,000. Using budget as the reference, what is the percent variance?

A.4%
B.5%
C.20%
D.105%

Show answer and explanation

Correct answer: B. 5%

Percent variance is (actual minus budget) divided by budget. ($420,000 - $400,000) / $400,000 equals 5%.

Why each choice is right or wrong

A. This does not result from dividing the $20,000 variance by the $400,000 reference.
B. $20,000 divided by $400,000 equals 5%.
C. This treats the $20,000 dollar variance as a percentage without using the reference base correctly.
D. This expresses actual as a percentage of budget rather than the percent variance.

Source reviewed 2026-08-12: U.S. Bureau of Labor Statistics, Calculating Percent Changes

BARQuestion 4 of 5

Non-GAAP Measures

A public company presents an adjusted non-GAAP earnings measure. Which accompanying presentation is generally required by SEC rules and guidance?

A.The most directly comparable GAAP measure and a quantitative reconciliation
B.Only the adjusted measure, if management considers it useful
C.A statement that the adjusted measure is audited
D.A guarantee that the adjustment will recur every period

Show answer and explanation

Correct answer: A. The most directly comparable GAAP measure and a quantitative reconciliation

SEC non-GAAP requirements call for presentation of the most directly comparable GAAP measure and a reconciliation between the measures, subject to the applicable rule.

Why each choice is right or wrong

A. This provides the GAAP anchor and transparent reconciliation required for the comparison.
B. Usefulness to management does not remove the GAAP comparison and reconciliation requirements.
C. A non-GAAP presentation is not made compliant by calling it audited.
D. SEC presentation requirements do not require a recurrence guarantee.

Source reviewed 2026-08-12: SEC Compliance and Disclosure Interpretations, Non-GAAP Financial Measures

BARQuestion 5 of 5

Contribution Margin

A product sells for $75 per unit and has variable cost of $45 per unit. What is contribution margin per unit?

A.$30
B.$45
C.$75
D.$120

Show answer and explanation

Correct answer: A. $30

Contribution margin per unit equals selling price per unit minus variable cost per unit. $75 minus $45 equals $30.

Why each choice is right or wrong

A. $75 minus $45 equals $30 per unit.
B. This repeats variable cost rather than subtracting it from price.
C. This repeats selling price and ignores variable cost.
D. Adding price and variable cost does not calculate contribution margin.

Source reviewed 2026-08-12: IMA CMA exam contribution-margin example

How to review these five BAR questions

Choose an answer for each question before opening its explanation. Then review the correct-answer reasoning and every distractor, including when your first choice was correct.

A useful BAR comparison task asks you to interpret a set of ratios or reporting facts, identify what changed, and support the accounting or business conclusion instead of calculating one number in isolation.

If FAR felt manageable only when the rule was obvious, test BAR with a mixed scenario that requires both calculation and interpretation. A weak explanation after a correct number is still evidence of a study gap.

What five BAR questions can and cannot show

This set can reveal how you apply its reviewed rules and explain the alternatives. It cannot estimate a CPA Exam score, predict a pass, or represent the full Blueprint.

Use the official Blueprint to verify scope, the section guide to plan coverage, and a larger set of unfamiliar questions when you need broader evidence.

Choose the next BAR practice step

If a rule was unfamiliar, return to the BAR guide before doing more questions. If a rule was familiar but the scenario caused the miss, continue with changed-fact practice and explain why each wrong option fails.

Create a CPAPass account when you want to continue section practice and keep your work together. The five free questions, official Blueprint link, and PDF resource remain available without treating account creation as proof of readiness.

Continue with the resource that matches your next job

Request the BAR PDF pack

Keep the section resource available for offline review. The PDF request is separate from creating a CPAPass account.

Get the BAR PDFs

Try a different CPA section

Choose another section and try its five free questions, with explanations for every answer.

Browse all CPA practice questions

Review the BAR section guide

Review the exam format, tested topics, and study-planning advice for your section.

Open the BAR guide

Review the official Blueprint

Verify detailed groups, topics, representative tasks, and tested skill levels with the official source rather than treating this five-question set as complete coverage.

Open official Blueprint

BAR practice questions: common questions

How many MCQs and TBSs are on BAR in 2026?: BAR has 50 MCQs across testlets of 25 and 25, followed by 7 TBSs across testlets of 2, 3, and 2.
How are MCQs and TBSs weighted on BAR?: BAR assigns 50% of the score to MCQs and 50% to TBSs. The official Blueprint lists these as score weights, not suggested study-time allocations.
Are the five BAR questions on this page official AICPA questions?: No. They are original CPAPass questions reviewed against their cited primary sources. They are not official, released, retired, or current CPA Exam items.
Where can I verify the official BAR scope?: Use the linked 2026 AICPA Blueprint for the authoritative content areas, representative tasks, skill levels, item counts, and score weights.

Continue BAR practice in CPAPass

Create a free account to continue beyond this public BAR set and keep your practice activity together.

Create My BAR Account