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Regulations last checked for updates: Feb 10, 2026

Title 48 - Federal Acquisition Regulations System last revised: Jan 28, 2026
All TitlesTitle 48Chapter 99Part 9903Subpart 9903.3 - Subpart 9903.3—CAS Rules and Regulations
  • 9903.301 - 9903.301 Definitions.
  • 9903.302 - 9903.302 Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change to a cost accounting practice.”
  • 9903.302-1 - 9903.302-1 Cost accounting practice.
  • 9903.302-2 - 9903.302-2 Change to a cost accounting practice.
  • 9903.302-3 - 9903.302-3 Illustrations of changes which meet the definition of “change to a cost accounting practice.”
  • 9903.302-4 - 9903.302-4 Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”
  • 9903.303 - 9903.303 Effect of filing Disclosure Statement.
  • 9903.304 - 9903.304 Concurrent full and modified coverage.
  • 9903.305 - 9903.305 Materiality.
  • 9903.306 - 9903.306 Interpretations.
  • 9903.307 - 9903.307 Cost Accounting Standards Preambles.
authority: Public Law 111-350, 124 Stat. 3677, 41 U.S.C. 1502.
source: 57 FR 14153, Apr. 17, 1992, unless otherwise noted.
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