Uniform CPA Examination: Business Analysis and Reporting (BAR): the practice module
Exam body: AICPA. Verified for Uniform CPA Examination Blueprints, effective January 2027 (BAR section) on October 19, 2026.
What it covers
Covers: standard multiple-choice questions written to this exam’s outline, format and timing.
Does not cover: task-based simulation. DoMcq is multiple-choice only; the real exam’s other item types are out of scope.
Question format
- Every question has exactly 4 options.
- One correct answer per question.
- Not allowed as an option: “all of the above”, “none of the above”.
Exam mode
Exam mode: 50 questions at the real exam’s pace, 2.4 minutes a question, in 2 sections. The real BAR exam is 4 hours: 50 multiple-choice questions in two testlets, then 7 task-based simulations; each part is half the score. Exam mode gives the multiple-choice part half the time.
Topics
The official topic list, as the exam body names it. Your questions must use these names; the coverage dashboard compares your set to each topic’s official weight.
| Topic | Weight | Subtopics |
|---|---|---|
| Business Analysis | 40–50% | Current period/historical analysis, including the use of data · Prospective analysis, including the use of data |
| Technical Accounting and Reporting | 35–45% | Indefinite-lived intangible assets, including goodwill · Internally developed software · Revenue recognition · Stock compensation (share-based payments) · Research and development costs · Business combinations · Consolidated financial statements · Derivatives and hedge accounting · Leases · Public company reporting topics · Financial statements of employee benefit plans |
| State and Local Governments | 10–20% | Format and content of the financial section of the annual comprehensive financial report · Deriving government-wide financial statements and reconciliation requirements · Typical items and specific types of transactions and events |
Trademarks
DoMcq is an independent practice tool. It is not affiliated with, endorsed by, sponsored by or approved by any exam body. Exam names are used only to say which exam a module is for. DoMcq holds no exam content: a module is the exam body's published topic names, the question format, the exam's timing, its published weights and a prompt, and every question in DoMcq is a student's own. The marks below belong to their owners. Trademarks
DoMcq is an independent practice tool and is not affiliated with, sponsored by or endorsed by the American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA) or any state board of accountancy; the names are used only to identify the exam. Uniform CPA Examination® is a registered trademark, and AICPA® a trademark, of the American Institute of Certified Public Accountants.
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