CPA BAR study plan
CPA BAR · Give each week a clear focus.
8 weeks · About 7 hours per week
Business Analysis
Map the Business Analysis blueprint into a weighted topic checklist and rank subtopics by exam weight
Compute and interpret variance analysis for revenue, direct materials, direct labor, and overhead from scratch on 10 practice scenarios
Distinguish absorption from variable costing and reconcile the two income figures
Build a one-page formula sheet covering cost behavior, contribution margin, and breakeven
Your checkpoint
Completed variance and costing formula sheet plus 10 solved variance scenarios scored at 80% or better
Business Analysis
Calculate NPV, IRR, payback, and profitability index for capital budgeting cases and justify accept/reject decisions
Apply cost of capital and discounted cash flow logic to valuation and lease-versus-buy comparisons
Analyze make-or-buy, special order, and keep-or-drop decisions using relevant costing
Interpret CVP relationships including target profit, margin of safety, and operating leverage
Your checkpoint
Timed 25-question Business Analysis mini-set completed with a written error log for every missed item
Business Analysis
Read and interpret financial statement ratios across liquidity, solvency, profitability, and market measures
Translate ratio movements into business narrative conclusions and flag limitations of ratio analysis
Apply forecasting and budgeting techniques including flexible budgets and standard setting
Evaluate performance using ROI, residual income, and balanced-scorecard perspectives
Your checkpoint
One-page ratio analysis memo interpreting a full ratio set with conclusions and stated limitations
Business Analysis & Technical Accounting and Reporting
Complete a cumulative Business Analysis review covering all weeks 1-3 topics under timed conditions
Identify the three weakest Business Analysis subtopics and re-drill them to mastery
Outline the Technical Accounting and Reporting blueprint and sequence topics by complexity
Review revenue recognition five-step model and apply it to multi-element arrangements
Your checkpoint
Cumulative 40-question Business Analysis assessment passed at 75% or higher with remediation notes
Technical Accounting and Reporting
Apply lease classification and measurement rules for lessee and lessor accounting
Work through bond issuance, amortization, and extinguishment entries including effective interest method
Compute deferred taxes from temporary differences and classify them as current or noncurrent
Prepare adjusting journal entries for revenue, expense accruals, and estimates
Your checkpoint
Journal entry workbook of 30 entries spanning leases, bonds, and income taxes with supporting computations
Technical Accounting and Reporting
Analyze business combinations including acquisition method, goodwill, and consolidation elimination entries
Account for investments under fair value, equity method, and consolidation based on influence level
Apply stock-based compensation and earnings-per-share computations including diluted EPS
Handle foreign currency transactions and translation basics and identify where gains and losses land
Your checkpoint
Consolidation and EPS problem set of 15 multi-step items solved with full supporting schedules
Technical Accounting and Reporting & State and Local Governments
Complete a cumulative Technical Accounting and Reporting review under timed conditions
Distinguish governmental fund financial statements from government-wide statements and map which uses which basis of accounting
Apply modified accrual and accrual bases to transaction examples across fund types
Compute and interpret governmental ratios and budgetary comparison schedules
Your checkpoint
Side-by-side reference table of fund versus government-wide accounting plus 30-question mixed set at 75% or higher
Business Analysis & Technical Accounting and Reporting & State and Local Governments
Take two full-length simulated exams under timed, closed-book conditions and score each
Categorize every missed question by domain and root cause (knowledge gap, misread, computation slip)
Re-drill the highest-frequency error categories until repeat misses fall below 20%
Finalize a condensed one-page-per-domain review sheet for last-day recall
Your checkpoint
Two completed full-length simulated exams with a domain-level score report and a final three-page condensed review sheet
Milestones
Week 2: Score 75% or higher on a 25-question Business Analysis mini-set and show a written error log for every miss
Week 4: Score 75% or higher on the cumulative 40-question Business Analysis assessment and name the three weakest subtopics
Week 6: Complete all 15 consolidation and EPS items with correct supporting schedules on at least 80% of them
Week 7: Score 75% or higher on the 30-question mixed Technical Accounting and Governmental set and finish the fund-versus-government-wide reference table
Week 8: Score 75% or higher on both full-length simulated exams and reduce repeat error categories below 20% of misses