Free CPA BAR (Business Analysis & Reporting) Practice Questions
The entire CPA BAR discipline question bank is free: 1,215 practice questions on business analysis, technical accounting, financial analysis, advanced reporting, and state and local government accounting. From FreeFellow, where 'free' is in the brand name. No trial, no signup to browse, no credit card.
1215 Questions
3 Topics
3 Difficulty Levels
2026 Syllabus
AI-native · Pay less · Access more
Others charge $1,000+. FreeFellow gives you the 70% you need to pass for free.
The full question bank, written solutions, lessons, formula sheet, mixed practice, and readiness tracking for your CPA BAR prep are free forever. No trial period, no credit card. Every lesson ships with AI-narrated audio, and every constructed-response item has a copy-to-AI prompt builder for your own ChatGPT or Claude. Become a Fellow ($59/qtr) only if you want mock exams, flashcards, analytics, AI essay grading, and a personalized study plan.
Everything You Need to Pass
The free tier covers what most candidates need to pass. Fellow ($59/qtr) adds the pacing tools.
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1,215+ Practice QuestionsFREE
Every question includes a detailed, step-by-step solution.
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Mixed PracticeFREE
Cross-topic sessions to keep recall sharp.
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Readiness TrackingFREE
Pass-probability estimate that sharpens with every session.
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Copy-to-AI Essay PromptsFREE
Structured prompts you paste into your own ChatGPT or Claude for self-graded essay feedback.
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Flashcards & Spaced RepetitionFELLOW
SM-2 review cards for long-term retention.
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Timed Mock ExamsFELLOW
Full-length practice exams weighted to the real blueprint.
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AI Grading for EssaysFELLOW
Instant AI-graded feedback on constructed-response essays using the official rubric.
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Performance AnalyticsFELLOW
Topic-by-topic mastery breakdown with difficulty mix.
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Personalized Study PlanFELLOW
Adapts to your exam date and weakest topics.
What's Free — and What Fellow Unlocks
The 70% of CPA BAR prep you actually need to pass — questions, solutions, lessons, mixed practice, AI-narrated audio, copy-to-AI essay prompts — is free forever. The remaining 30% (mocks, flashcards, analytics, study plan, AI essay grading) unlocks when you become a Fellow. Use the free tier as long as you like.
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Free forever
$0 · no credit card
1,215 practice questions with detailed solutions
Copy-to-AI essay prompts for your own ChatGPT or Claude
Mixed practice sessions across all topics
Formula sheet and reference materials
Readiness tracking with pass-probability estimates
No paywalls on questions · no trial period · no credit card
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Fellow unlock
$59 / qtr · $149 / yr per track
Timed mock exams with weighted scoring
Spaced-repetition flashcards backed by memory science
Topic-level practice to drill weak areas
Performance analytics by topic and difficulty
AI grading for constructed-response essays vs the official rubric
Personalized study plan that adapts to your exam date
How We Compare Save 90%+
Per-exam pricing across the major prep providers. The FreeFellow core (questions, solutions, lessons) is free forever — the optional Fellow tier is $59 per quarter, roughly 1/20th of what traditional providers charge.
FreeFellow core free
$0 · Fellow $59/qtr
Becker
$2,000–$3,500
Roger CPA
$1,800–$2,600
Traditional providers bundle prep into a single up-front fee. FreeFellow keeps the question bank and lessons free forever and charges only for deeper study tools (mocks, flashcards, analytics). All numbers are competitor list prices as of 2026.
Sample Questions
Question 1
Easy
Which of the following best describes prescriptive analytics?
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Correct Answer: B
Solution
B is correct.
Prescriptive analytics goes beyond describing or predicting outcomes; it recommends specific actions to achieve desired results using optimization models, simulations, and decision analysis. It answers the question: what should we do? The four types form a hierarchy: descriptive, diagnostic, predictive, prescriptive.
Question 2
Medium
Under ASC 815, what distinguishes a cash flow hedge from a fair value hedge?
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Correct Answer: B
Solution
B is correct.
Under ASC 815, a cash flow hedge designates a derivative to hedge exposure to variability in cash flows (e.g., floating rate debt, forecasted commodity purchases). Effective portions of gains/losses on the hedging instrument are deferred in OCI and reclassified to earnings when the hedged transaction affects earnings. A fair value hedge designates a derivative to hedge changes in fair value of a recognized asset or liability (e.g., fixed-rate debt). Both the derivative and the hedged item are marked to fair value through earnings.
Question 3
Hard
The primary objective of budgetary comparison reporting in a state or local government's annual financial report is to allow users to assess which of the following?
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Correct Answer: C
Solution
The primary objective of budgetary comparison reporting under GASB Statement No. 34 is to demonstrate fiscal accountability by showing whether the government obtained and used resources in accordance with its legally adopted budget. The budget represents the government's legal authority to spend, and the comparison allows citizens, oversight bodies, and other users to assess compliance with that legal spending authority. This is distinct from GAAP fair presentation, efficiency comparisons, or internal control assessments.
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Frequently Asked Questions
How many free CPA BAR practice questions does FreeFellow have?
FreeFellow currently offers 1215 free CPA BAR practice questions across 3 topics, each with a detailed step-by-step solution. Questions span three difficulty levels and are aligned to the 2026 syllabus. The question bank is updated regularly.
What CPA BAR topics are covered?
The questions cover 3 topics: Business Analysis, Technical Accounting and Reporting, State and Local Governments. Each topic page shows your progress and lets you filter by difficulty level. You can practice by topic to target your weak areas or take mixed-topic practice exams.
Is FreeFellow really free for CPA BAR prep, or is there a catch?
No catch. The 70% of CPA BAR prep you actually need to pass is free forever: the full question bank of 1215 practice questions, detailed solutions on every question, mixed practice, the formula sheet, and readiness tracking. No trial period, no credit card. The remaining 30% (timed mock exams, flashcards with spaced repetition, performance analytics, and a personalized study plan) unlocks when you become a Fellow.
What does the $59 Fellow tier unlock for CPA BAR?
Fellow ($59 per quarter or $149 per year, per track) unlocks four things on top of the free tier: timed mock exams with weighted scoring that match the real exam blueprint, spaced-repetition flashcards built on memory science from cognitive psychology, topic-level practice to drill weak areas, performance analytics broken down by topic and difficulty, and a personalized study plan that adapts to your exam date. Everything else — questions, solutions, lessons — stays free.
How does FreeFellow compare to Becker, Surgent, or Wiley on price?
Traditional CPA BAR prep providers charge $200 to $3,500 for a single exam, paid upfront. FreeFellow keeps the question bank, written solutions, and lessons free forever. The optional Fellow tier is $59 per quarter (about 1/20th of what the big providers charge) and adds mock exams, flashcards, analytics, and a study plan. You can pass CPA BAR entirely on the free tier.
How should I use FreeFellow to study for CPA BAR?
Start with topic-based practice to identify weak areas. As your exam date approaches, switch to timed practice exams under realistic conditions. The free tier gives you everything you need to build mastery; if you want pacing tools (mock exams, analytics, a study plan) and long-term retention aids (spaced-repetition flashcards), become a Fellow.
Is CPA BAR a core or discipline section?
CPA BAR is one of the three discipline sections. CPA candidates choose one discipline section in addition to the three required core sections (AUD, FAR, REG). The other discipline options are ISC and TCP. A score of 75 is required to pass (AICPA).
What score do you need to pass the CPA exam?
Each CPA exam section requires a minimum score of 75 on a scale of 0 to 99 (AICPA). The passing score is set by the AICPA and applies uniformly to all sections. All four sections must be passed within an 18-month rolling window from the date of the first passing score.
Can I study for the CPA exam while working full time?
Yes. Most CPA candidates study while working full time, typically dedicating 15-20 hours per week per section. Many candidates take one section at a time, spending 6-8 weeks per section. Most candidates complete all four sections in 6 to 12 months.
FreeFellow is an AI-native exam prep platform for actuarial (SOA & CAS), CFA, CFP, CPA, CAIA, GARP FRM, IRS Enrolled Agent, IMA CMA, and FINRA / NASAA securities licensing candidates — built around modern AI as a core capability rather than as a bolt-on. Every lesson ships with AI-narrated audio. Every constructed-response item has a copy-to-AI prompt builder so candidates can paste their answer into their own ChatGPT or Claude for self-graded feedback. Fellow members get instant AI grading on essays against the official rubric (currently CFA Level III, expanding to other essay-bearing sections).
The 70% you need to pass — question bank, written solutions, lessons, formula sheet, mixed practice, readiness tracking — is free forever, with no trial period and no credit card. Become a Fellow ($59/quarter or $149/year per track) to unlock mock exams, flashcards with spaced repetition, performance analytics, AI essay grading, and a personalized study plan.