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FAR and DFARS › FAR Part 42: Contract Administration and Audit Services › Subpart 42.1

FAR 42.102 Assignment of contract audit services.

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 how contracting officers can request audit services from the responsible audit agency, and how that agency may decline if it lacks resources. It matters to contractors because it affects when and whether an audit of their contract may occur.

Applies to: Contracting officers requesting audit services and the responsible audit agency

What it requires

  • Include a suspense date in the audit request
  • Identify any information needed by the contracting officer
  • Decline requests in writing if the audit agency lacks adequate resources

Key terms: contract audit services · responsible audit agency · Directory of Federal Contract Audit Offices · suspense date · decline

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

The text

(a) As provided in agency procedures or interagency agreements, contracting officers may request audit services directly from the responsible audit agency cited in the Directory of Federal Contract Audit Offices. The audit request should include a suspense date and should identify any information needed by the contracting officer.

(b) The responsible audit agency may decline requests for services on a case-by-case basis, if resources of the audit agency are inadequate to accomplish the tasks. Declinations shall be in writing.

← 42.101 Contract audit responsibilities. · 42.103 Contract audit services directory. →

Rule changes for FAR Part 42

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

FAR 42.102 Assignment of contract audit services · SpendQuery