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FAR and DFARS › FAR Part 30: Cost Accounting Standards Administration › Subpart 30.1

FAR 30.101 Cost Accounting 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 section explains that certain contractors and subcontractors must follow Cost Accounting Standards (CAS) and disclose their cost accounting practices in writing, applying them consistently. It also clarifies that contracts referencing FAR Part 30 are subject to the CAS and related regulations issued by the CASB.

Applies to: Certain contractors and subcontractors

What it requires

  • Comply with Cost Accounting Standards (CAS)
  • Disclose cost accounting practices in writing
  • Follow cost accounting practices consistently

Key terms: Cost Accounting Standards (CAS) · contractors · subcontractors · cost accounting practices · CASB

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

The text

(a) 41 U.S.C. chapter 15, Cost Accounting Standards, requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices.

(b) Contracts that refer to this part 30 for the purpose of applying the policies, procedures, standards and regulations promulgated by the CASB pursuant to 41 U.S.C. chapter 15, shall be deemed to refer to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99), all of which are hereby incorporated in this part 30.

← 30.001 Definitions. · 30.102 Cost Accounting Standards Board publication. →

Rule changes for FAR Part 30

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

FAR 30.101 Cost Accounting Standards · SpendQuery