48 CFR · Federal Acquisition Regulation and Defense supplement

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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.

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6 sections with “Defense Contract Audit Agency (DCAA)”

  • FAR 42.101 Contract audit responsibilities.
    …lly, for contractors other than educational institutions and nonprofit organizations, the Defense Contract Audit Agency (DCAA) is the responsible Government audit agency. However, there may be instances where an agency other than DCAA desir…
  • FAR 42.103 Contract audit services directory.
    …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.
  • DFARS 242.771-3 Responsibilities.
    …s and bid and proposal (B&P) costs as set forth in 231.205-18 and FAR 31.205-18. (b) The Defense Contract Audit Agency (DCAA) shall— (1) For the DoD-wide B&P program, submit an annual report to the Principal Director, Defense Pricing, Con…
  • DFARS 242.7301 General.
    … contracts and for determining the need for a Contractor/Insurance Pension Review (CIPR). Defense Contract Management Agency (DCMA) insurance/pension specialists and Defense Contract Audit Agency (DCAA) auditors assist ACOs in making these …
  • DFARS 215.407-1 Defective certified cost or pricing data.
    …icing after contract award, the contracting officer shall discuss the disclosure with the Defense Contract Audit Agency (DCAA). This discussion will assist in the contracting officer determining the involvement of DCAA, which could be a lim…
  • FAR 31.002 Availability of accounting guide.
    …developing or improving their accounting systems and procedures may request a copy of the Defense Contract Audit Agency Pamphlet No. 7641.90, Information for Contractors. The pamphlet is available via the Internet at http://www.dcaa.mil.

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.