Discipline: Business Analysis and Reporting (BAR)

The Business Analysis and Reporting (BAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills newly licensed CPAs must demonstrate with respect to:

• Financial statement and financial information analysis with a focus on an newly licensed CPA’s role in comparing historical results to budgets and forecasts, deriving the impact of transactions, events (actual and proposed) and market conditions on financial and nonfinancial performance measures and comparing investment alternatives.
• Select technical accounting and reporting requirements under the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the U.S. Securities and Exchange Commission (SEC) that are applicable to for-profit business entities and employee benefit plans.
• Financial accounting and reporting requirements under the Governmental Accounting Standards