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

FAR 42.103 Contract audit services directory.

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 the Defense Contract Audit Agency (DCAA) maintains and distributes a directory identifying which audit offices are responsible for which contractors. It also tells agencies how to get a copy of the directory or information about cognizant audit offices. For contractors, it matters because it shows how audit responsibility is tracked and updated.

Applies to: Government agencies and contractors subject to DCAA audit cognizance

What it requires

  • Provide changes to audit cognizance to DCAA so the directory can be updated.

Key terms: DCAA · Directory of Federal Contract Audit Offices · cognizant audit offices · audit cognizance

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

The text

(a) DCAA maintains and distributes the Directory of Federal Contract Audit Offices. The directory identifies cognizant audit offices and the contractors over which they have cognizance. Changes to audit cognizance shall be provided to DCAA so that the directory can be updated.

(b) Agencies may obtain a copy of the directory or information concerning cognizant audit offices by contacting the—Defense Contract Audit Agency, ATTN: CMO, Publications Officer, 8725 John J. Kingman Road, Suite 2135, Fort Belvoir, VA 22060-6219.

Sections that refer to it

← 42.102 Assignment of contract audit services. · 42.201 Contract administration responsibilities. →

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 42.103 Contract audit services directory · SpendQuery