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FAR and DFARS › FAR Part 52: Solicitation Provisions and Contract Clauses › Subpart 52.2

FAR 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes.

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 provision requires an offeror to disclose whether winning the contract would cause a required or unilateral change in its cost accounting practices. If so, the offeror must price the proposal using the changed practice and submit a description of that change to the Contracting Officer and the Cognizant Federal Agency Official as pricing support.

Applies to: Offerors responding to a solicitation that includes this provision

What it requires

  • Check 'yes' if contract award will result in a required or unilateral change in cost accounting practice, including unilateral changes requested to be desirable changes
  • Prepare the price proposal using the changed practice for the period of performance for which the practice will be used
  • Submit a description of the changed cost accounting practice to the Contracting Officer and the Cognizant Federal Agency Official as pricing support for the proposal

Key terms: cost accounting practice · unilateral change · desirable changes · price proposal · Cognizant Federal Agency Official

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

The text

As prescribed in 30.201-3(c), insert the following provision:

Proposal Disclosure—Cost Accounting Practice Changes (APR 2005)

The offeror shall check “yes” below if the contract award will result in a required or unilateral change in cost accounting practice, including unilateral changes requested to be desirable changes.

Yes No

If the offeror checked “Yes” above, the offeror shall—

(1) Prepare the price proposal in response to the solicitation using the changed practice for the period of performance for which the practice will be used; and

(2) Submit a description of the changed cost accounting practice to the Contracting Officer and the Cognizant Federal Agency Official as pricing support for the proposal.

(End of provision)

Sections it refers to

Sections that refer to it

← 52.230-6 Administration of Cost Accounting Standards. · 52.231 [Reserved] →

Rule changes for FAR Part 52

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

FAR 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes · SpendQuery