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FAR and DFARS › DFARS Part 252: Solicitation Provisions and Contract Clauses › Subpart 252.2

DFARS 252.237-7001 Compliance with audit standards.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This clause requires the contractor to follow the Government Auditing Standards issued by the Comptroller General when performing audit services under the contract. It matters because it sets a specific, external standard for how those audits must be conducted.

Applies to: Contractors performing audit services under this contract

What it requires

  • Comply with Government Auditing Standards issued by the Comptroller General of the United States in performance of all audit services under this contract

Key terms: Government Auditing Standards · Comptroller General of the United States · audit services

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

As prescribed in 237.270(e)(2), use the following clause:

Compliance With Audit Standards (MAY 2000)

The Contractor, in performance of all audit services under this contract, shall comply with “Government Auditing Standards” issued by the Comptroller General of the United States.

(End of clause)

Sections it refers to

  • 237.270 Acquisition of audit services.

Sections that refer to it

  • 237.270 Acquisition of audit services.

← 252.237-7000 Notice of special standards of responsibility. · 252.237-7002 [Reserved] →

Rule changes for DFARS Part 252

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

DFARS 252.237-7001 Compliance with audit standards · SpendQuery