1. LawStack
  2. Title 48 - Federal Acquisition Regulations System
  3. Chapter 99 - COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET
  4. Subchapter B - PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS
  5. Part 9903 - CONTRACT COVERAGE
  6. Subpart 9903.1 - General
  7. 48 CFR § 9903.101
48 CFR § 9903.101
Cost Accounting Standards
November 17, 2020
CFR

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.

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§ 9903.102 OMB approval under the Paperwork Reduction Act

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