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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 48 - Federal Acquisition Regulations System |
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Chapter 99 - Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget |
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SubChapter B - Procurement Practices and Cost Accounting Standards |
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Part 9903 - Contract Coverage |
| Subpart 9903.1 - General |
| § 9903.101 - Cost Accounting Standards. |
| § 9903.102 - OMB approval under the Paperwork Reduction Act. |
| Subpart 9903.2 - CAS Program Requirements |
| § 9903.201 - Contract requirements. |
| § 9903.202 - Disclosure requirements. |
| § 9903.201-1 - CAS applicability. |
| § 9903.201-2 - Types of CAS coverage. |
| § 9903.201-3 - Solicitation provisions. |
| § 9903.201-4 - Contract clauses. |
| § 9903.201-5 - Waiver. |
| § 9903.201-6 - Findings. |
| § 9903.201-7 - Cognizant Federal agency responsibilities. |
| § 9903.201-8 - Compliant accounting changes due to external restructuring activities. |
| § 9903.202-1 - General requirements. |
| § 9903.202-2 - Impracticality of submission. |
| § 9903.202-3 - Amendments and revisions. |
| § 9903.202-4 - Privileged and confidential information. |
| § 9903.202-5 - Filing Disclosure Statements. |
| § 9903.202-6 - Adequacy of Disclosure Statement. |
| § 9903.202-7 - [Reserved] |
| § 9903.202-8 - Subcontractor Disclosure Statements. |
| § 9903.202-9 - Illustration of Disclosure Statement Form, CASB-DS-1. |
| § 9903.202-10 - Illustration of Disclosure Statement Form, CASB DS-2. |
| Subpart 9903.3 - CAS Rules and Regulations |
| § 9903.301 - Definitions. |
| § 9903.302 - Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change to a cost accounting practice.” |
| § 9903.303 - Effect of filing Disclosure Statement. |
| § 9903.304 - Concurrent full and modified coverage. |
| § 9903.305 - Materiality. |
| § 9903.306 - Interpretations. |
| § 9903.307 - Cost Accounting Standards Preambles. |
| § 9903.302-1 - Cost accounting practice. |
| § 9903.302-2 - Change to a cost accounting practice. |
| § 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.” |
| § 9903.302-4 - Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.” |