Accounting exam prep

CPA BAR practice test

2026-2027 exam practice page

6 practice questions

Answers and rationales included. Switch between Exam and Study modes.

New here? Create your account during checkout. After successful payment, open this exam in My Exams.

Try 20 free sample questions first
CPA BAR practice test students taking an online exam with rationales and sample questions
Accounting practice image for students preparing with 6-question bank with 20 sample questions before checkout.

Purchase access to the current 6-question practice bank, with exam mode, study mode, answers and rationales. The free sample is separate. Purchase includes the current bank only.

Provider
AICPA
Format
6 questions / 75 min
Preview
20 questions
Full bank
6 practice questions

Interactive sample

Try 20 free CPA BAR questions for 2026-2027 prep.

Answer the preview, check the explanations, and unlock the full bank only if it helps.

Interactive Practice Test

CPA BAR

20 questions on this page 70% passing score 6 question bank
Practice mode Choose how you want to work through this set.

Exam mode keeps the timer running and shows review after submit. Study mode pauses the timer and lets you check each answer as you go.

Free trial mode: You are previewing 20 separate sample questions. Unlock the full bank to get 6 full-access questions, answer-level rationales and your complete score report.
Question progress Question 1 of 20
Timer
--:--

Autosaves until submit.

Done 0
Left 20
Question map Timer --:--

Question 1 Ratio analysis

Question 1: Ratio analysis

A company reports net income of 200,000 dollars and average total assets of 2,000,000 dollars. What is the return on assets?

Question 2 Revenue recognition

Question 2: Revenue recognition

Under the five step revenue recognition model, revenue is recognized when or as the entity does what?

Question 3 Leases

Question 3: Leases

Under the current lease accounting standard, how does a lessee report most leases longer than 12 months on the balance sheet?

Question 4 Earnings quality

Question 4: Earnings quality

Which of the following is an indicator of lower earnings quality?

Question 5 Inventory

Question 5: Inventory

During a period of rising prices, which inventory method generally results in the highest reported net income?

Question 6 Statement of cash flows

Question 6: Statement of cash flows

In which section of the statement of cash flows is the purchase of equipment for cash reported?

Question 7 Business combinations

Question 7: Business combinations

In a business combination accounted for under the acquisition method, how is goodwill measured?

Question 8 Working capital analysis

Question 8: Working capital analysis

A company's days sales outstanding has increased significantly year over year. What does this most likely indicate?

Question 9 Segment reporting

Question 9: Segment reporting

Under segment reporting requirements, an operating segment must be separately disclosed if it meets which type of test?

Question 10 Fair value measurement

Question 10: Fair value measurement

In the fair value hierarchy, Level 1 inputs are best described as what?

Question 11 Deferred taxes

Question 11: Deferred taxes

A temporary difference that will result in deductible amounts in future years generally gives rise to what?

Question 12 Liquidity analysis

Question 12: Liquidity analysis

A company has a current ratio of 0.8. What does this indicate about its short term position?

Question 13 Impairment

Question 13: Impairment

Under U.S. GAAP, goodwill is tested for impairment how often at a minimum?

Question 14 Common size analysis

Question 14: Common size analysis

In a common size income statement, each line item is expressed as a percentage of what?

Question 15 Bonds payable

Question 15: Bonds payable

A bond is issued at a discount. How does the discount affect the bond's effective interest cost relative to the stated coupon rate?

Question 16 Equity method

Question 16: Equity method

An investor owns 30 percent of an investee and exercises significant influence. Which method is used to account for this investment?

Question 17 Comprehensive income

Question 17: Comprehensive income

Which item is reported in other comprehensive income rather than in net income?

Question 18 Forecasting

Question 18: Forecasting

An analyst preparing a financial forecast assumes accounts payable grows with cost of goods sold. What type of assumption is this?

Question 19 Pension accounting

Question 19: Pension accounting

In a defined benefit pension plan, what does the projected benefit obligation represent?

Question 20 Variance analysis

Question 20: Variance analysis

A company's actual material cost exceeded the standard cost because more material was used than allowed for actual output. This is described as which variance?

Question 1 of 20

Upgrade for full exam access

Unlock the full CPA BAR prep pack

Purchase the current practice bank at the question count listed above, then return to this page for exam mode, study mode and answer-by-answer review.

Unlock Full Exam $9.97
About this practice test

What this 2026-2027 CPA BAR Practice Test covers

Purchase access to the current 6-question practice bank, with exam mode, study mode, answers and rationales. The free sample is separate. Purchase includes the current bank only.

Practice material can include variations on the same concept. It is not an official exam or a guarantee of a passing score. Confirm important facts against current authoritative sources.

Work through up to 50 AICPA-style questions built around financial reporting, reconciliation, and the wording patterns students usually miss on the first read.
Use answer-by-answer rationales to learn why the correct option wins and why weaker distractors fail in Accounting exam situations.
Review 3 real-world analogies, topic article cards, and source checks after each question so internal control and audit evidence feel easier to recognize under pressure.
Build timing, confidence, and recall with scenario-based practice that feels closer to the real CPA BAR than a generic flashcard dump.

Prepare for the CPA BAR with realistic AICPA practice questions, timed review, detailed rationales, and real-world analogies that make harder Accounting concepts easier to remember.

This practice test is designed for students and professionals preparing for CPA BAR who want stronger exam-day confidence, better explanation quality, and more useful answer review than a generic test bank.

Focus areas include financial reporting, reconciliation, internal control, audit evidence, along with scenario-based judgment, careful review of why distractors are less correct, and real-world analogies that help the key ideas stick.

What you will practice on this page

  • Work through up to 50 AICPA-style questions built around financial reporting, reconciliation, and the wording patterns students usually miss on the first read.
  • Use answer-by-answer rationales to learn why the correct option wins and why weaker distractors fail in Accounting exam situations.
  • Review 3 real-world analogies, topic article cards, and source checks after each question so internal control and audit evidence feel easier to recognize under pressure.
  • Build timing, confidence, and recall with scenario-based practice that feels closer to the real CPA BAR than a generic flashcard quiz.

How to use this exam to study smarter

  1. Start with the 20-question free sample to spot whether financial reporting or reconciliation is slowing you down before you buy the full exam.
  2. After each block, review every rationale and the 3 real-world analogies, topic article cards, and source checks so the tested pattern behind internal control becomes easier to remember.
  3. Retake the full CPA BAR practice test in timed mode and focus on cleaner decision-making, not just memorizing the last answer.

Students often land on this page after searching for terms like CPA BAR practice test, CPA BAR practice questions, CPA BAR free practice test, CPA BAR study guide, AICPA CPA BAR practice test, CPA BAR financial reporting questions. That is why the free sample gives you 10 questions first and the full version goes deeper into the tested patterns.

Frequently asked questions

What does this purchase include?

Purchase access to the current 6-question practice bank, with exam mode, study mode, answers and rationales. The free sample is separate. Purchase includes the current bank only.

How do I access my purchase?

After successful payment, sign in with your checkout account and open the exam from your account. You can use exam mode and study mode with answer rationales.

Is this an official exam or a passing-score guarantee?

No. This is independent practice material. Use current official exam objectives and authoritative references alongside it.

Question-linked study articles

Study articles that support CPA BAR prep

These guides come from this exam's question topics. Use them after a missed question to review the concept, answer reasoning, distractors, and sources.

PracticeTestVault review illustration for Comprehensive income on CPA BAR Review: Comprehensive income

Question topic: Comprehensive income

CPA BAR Review: Comprehensive income

September 10, 2026 2 min read

Review comprehensive income for this CPA BAR question with the key prompt clue, correct-answer reasoning, distractor checks, and sources to verify next.

Read article
PracticeTestVault review illustration for Forecasting on CPA BAR Review: Forecasting

Question topic: Forecasting

CPA BAR Review: Forecasting

September 10, 2026 2 min read

Review forecasting for this CPA BAR question with the key prompt clue, correct-answer reasoning, distractor checks, and sources to verify next.

Read article
PracticeTestVault review illustration for Pension accounting on CPA BAR Review: Pension accounting

Question topic: Pension accounting

CPA BAR Review: Pension accounting

September 10, 2026 2 min read

Review pension accounting for this CPA BAR question with the key prompt clue, correct-answer reasoning, distractor checks, and sources to verify next.

Read article
6 paid questions $9.97 Buy access
Skip to exam questions