Free CPA BAR (Business Analysis & Reporting) Practice Questions
The entire CPA BAR discipline question bank is free: 1,217 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.
1,217 questions3 topics2026 syllabus
Built by Jeffrey Ting, FSA, CFA, who passed thirteen of the hardest finance exams on the first attempt. The full question bank and worked solutions are free forever.
Instant readiness score in about 6 minutes. No signup to start.
Sample Questions
Question 1
Easy
What is the purpose of a fiduciary fund?
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Correct Answer: C
Solution
C is correct.
Fiduciary funds are used to report resources held by a government in a trustee or custodial capacity for external parties. These resources cannot be used for the government's own programs or operations. Examples include pension trust funds, investment trust funds, private-purpose trust funds, and custodial funds. This fund classification is established by GASB standards.
Question 2
Medium
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.
What CPA BAR candidates are saying
“I practised the Lease questions subtopic by subtopic in Area 3F, and it was honestly a great experience. Learning felt much easier, faster, and more organised. It was especially helpful when I got a question wrong, because I could immediately connect the mistake to the exact concept.”
Harvin S.
“I have been finding the FreeFellow materials incredibly helpful. The way you break down complex topics is making a real difference in my CPA prep.”
Joshua S.
“I really liked the access the free tier has. The amount of questions you made is incredible and very accurate to the real deal.”
Sam
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 task-based simulation has a copy-to-AI prompt builder for your own ChatGPT or Claude. Become a Fellow ($79/qtr) only if you want mock exams, flashcards, analytics, AI simulation grading, and a personalized study plan.
What's Free, and What Fellow Unlocks
The 70% of CPA BAR prep you actually need to pass (questions, solutions, lessons, mixed practice, copy-to-AI simulation prompts) is free forever. The remaining 30% (mocks, flashcards, analytics, study plan, AI simulation grading) unlocks when you become a Fellow. Use the free tier as long as you like.
✓
Free forever
$0 · no credit card
1,217 practice questions with detailed solutions
Copy-to-AI simulation 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
✦
Fellow unlock
$39 / mo · $79 / qtr per track · $199 / yr as Fellow Plus
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 task-based simulations vs the official rubric
Personalized study plan that adapts to your exam date
How FreeFellow Compares
Per-exam pricing across the major prep providers. The FreeFellow core (questions, solutions, lessons) is free forever. The optional Fellow tier is $79 per quarter, a small fraction of what traditional providers charge.
FreeFellow
$0 · Fellow $79/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.
Everything You Need to Pass
The free tier covers what most candidates need to pass. Fellow ($79/qtr) adds the pacing tools.
✓
1,217+ Practice QuestionsFREE
Every question includes a detailed, step-by-step solution.
CPA BAR uses continuous testing: candidates schedule on demand at a test center rather than waiting for a fixed sitting window. Confirm scheduling details and fees directly with NASBA before registering.
Frequently Asked Questions
How many free CPA BAR practice questions does FreeFellow have?
FreeFellow currently offers 1217 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 1217 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 $79 Fellow tier unlock for CPA BAR?
Fellow ($39 per month or $79 per quarter, per track; the $199 annual is Fellow Plus) 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 $79 per quarter (a small fraction 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.
About FreeFellow
Jeffrey Ting
FSA, CFA · Founder
FreeFellow was built by Jeffrey Ting, a credentialed actuary and CFA charterholder who passed thirteen of the hardest exams in finance on the first attempt, and paid four-figure prep fees for every one. The learning itself was always free. The price was a moat.
So he started writing his own questions, then lessons, then mock exams, until it grew into a full prep platform covering 35 finance credentials with more than 40,000 original practice questions. The name says exactly what it is: the question bank is free, and Fellow is what you become once you pass.
01
Cost shouldn't decide who gets in.
The exam is a fair gate. A four-figure prep course is not. FreeFellow takes the second gate down, so the exam is the only one left.
02
Free should mean free.
No trial clock, no email gate, no credit card. The question bank, worked solutions, lessons, and readiness score stay free, and they are enough to pass.
03
Built by someone who sat where you sit.
He paid for the big-name courses, found nothing he respected, and built the prep he wished had existed. Not a marketing team that has never sat an exam.
