48 CFR 9903.101 - 9903.101 Cost Accounting Standards.

Regulations last checked for updates: May 03, 2025

Title 48 - Federal Acquisition Regulations System last revised: Oct 18, 2025

View all text of Subpart 9903.1 [9903.101 - 9903.102]

9903.101 - 9903.101 Cost Accounting Standards.

Public Law 100-679 (41 U.S.C. 422) requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices.

authority: Public Law 111-350, 124 Stat. 3677, 41 U.S.C. 1502.

source: 57 FR 14153, Apr. 17, 1992, unless otherwise noted.

cite as: 48 CFR 9903.101