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US CPA: Business Analysis and Reporting (BAR) · review course

USCPA-04 · Professional qualifications

CertiFi's review course for the Business Analysis and Reporting (BAR) discipline section of the AICPA Uniform CPA Examination. Twelve lessons follow the three content areas of the AICPA blueprints effective for 2026 testing: business analysis, technical accounting and reporting, and state and local governments, with worked examples, exam tips and a large original multiple-choice question bank. Lesson 1 explains the real exam format of multiple-choice testlets and task-based simulations.

Who it's for

CPA candidates who have chosen BAR as their discipline section, typically aiming for financial reporting, FP&A, controllership or technical accounting roles.

What you'll be able to do

  • Analyse financial statements, non-GAAP and non-financial measures, and the effect of economic conditions and enterprise risks on a business
  • Apply cost accounting, variance analysis, budgeting, forecasting and relevant costing to planning and decisions
  • Evaluate capital structure, cost of capital, investment proposals and business valuations
  • Account for goodwill, software, R&D, complex revenue, stock compensation, business combinations, consolidations, foreign operations, derivatives and leases under US GAAP
  • Explain SEC reporting, segment disclosures and employee benefit plan statements
  • Prepare and reconcile state and local government fund and government-wide financial statements under GASB standards

Lessons

  1. 1BAR exam format and financial statement analysis6 min video
  2. 2Non-GAAP and non-financial measures, risk and the economy5 min video
  3. 3Managerial and cost accounting5 min video
  4. 4Budgeting, forecasting and decision analysis5 min video
  5. 5Capital structure, investment appraisal and valuation5 min video
  6. 6Goodwill, intangibles, software and R&D5 min video
  7. 7Revenue recognition and stock compensation5 min video
  8. 8Business combinations, consolidation and foreign currency5 min video
  9. 9Derivatives, hedge accounting and leases5 min video
  10. 10Public company reporting and employee benefit plans5 min video
  11. 11State and local governments: the reporting model5 min video
  12. 12State and local governments: transactions and fund accounting5 min video