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Electronic Code of Federal Regulations

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e-CFR Data is current as of April 16, 2014

TITLE 48—Federal Acquisition Regulations System

CHAPTER 99—COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET

SUBCHAPTER B—PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS

PART 9903—CONTRACT COVERAGE

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Subpart 9903.1—GENERAL

9903.101
9903.101   Cost Accounting Standards.
9903.102
9903.102   OMB approval under the Paperwork Reduction Act.
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Subpart 9903.2—CAS PROGRAM REQUIREMENTS

9903.201
9903.201   Contract requirements.
9903.201-1
9903.201-1   CAS applicability.
9903.201-2
9903.201-2   Types of CAS coverage.
9903.201-3
9903.201-3   Solicitation provisions.
9903.201-4
9903.201-4   Contract clauses.
9903.201-5
9903.201-5   Waiver
9903.201-6
9903.201-6   Findings.
9903.201-7
9903.201-7   Cognizant Federal agency responsibilities.
9903.201-8
9903.201-8   Compliant accounting changes due to external restructuring activities.
9903.202
9903.202   Disclosure requirements.
9903.202-1
9903.202-1   General requirements.
9903.202-2
9903.202-2   Impracticality of submission.
9903.202-3
9903.202-3   Amendments and revisions.
9903.202-4
9903.202-4   Privileged and confidential information.
9903.202-5
9903.202-5   Filing Disclosure Statements.
9903.202-6
9903.202-6   Adequacy of Disclosure Statement.
9903.202-7
9903.202-7   [Reserved]
9903.202-8
9903.202-8   Subcontractor Disclosure Statements.
9903.202-9
9903.202-9   Illustration of Disclosure Statement Form, CASB-DS-1.
9903.202-10
9903.202-10   Illustration of Disclosure Statement Form, CASB DS-2.
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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.


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