FAR and DFARS › FAR Part 30: Cost Accounting Standards Administration
FAR 30.000 Scope of part.
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 part explains how the Cost Accounting Standards Board (CASB) rules and regulations apply to negotiated contracts and subcontracts. It does not apply to sealed bid contracts or to any contract with a small business concern. This matters because it tells you when CASB rules are relevant to your contract.
Applies to: Negotiated contracts and subcontracts, except sealed bid contracts and contracts with small business concerns
Key terms: Cost Accounting Standards Board (CASB) · negotiated contracts · subcontracts · sealed bid contracts · small business concern
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
This part describes policies and procedures for applying the Cost Accounting Standards Board (CASB) rules and regulations (48 CFR chapter 99) to negotiated contracts and subcontracts. This part does not apply to sealed bid contracts or to any contract with a small business concern (see 48 CFR 9903.201-1(b) for these and other exemptions).
Rule changes for FAR Part 30
- Federal Acquisition Regulation: Inflation Adjustment of Acquisition-Related Thresholds ↗ · final rule 2025-08-27 · effective 2025-10-01
- Federal Acquisition Regulation: Inflation Adjustment of Acquisition-Related Thresholds ↗ · proposed 2024-11-29 · comments due 2025-01-28
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.