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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4 sections with “Government Auditing Standards”

  • DFARS 252.237-7000 Notice of special standards of responsibility.
    …FAR 9.104-1 and the following criteria, as described in Chapter 3, General Standards, of “Government Auditing Standards.” (1) Qualifications; (2) Independence; and (3) Quality Control. (b) “Government Auditing Standards” is issued by th…
  • DFARS 252.237-7001 Compliance with audit standards.
    … Contractor, in performance of all audit services under this contract, shall comply with “Government Auditing Standards” issued by the Comptroller General of the United States. (End of clause)
  • FAR 2.101 Definitions.
    … funds of supplies or services (including construction) by and for the use of the Federal Government through purchase or lease, whether the supplies or services are already in existence or must be created, developed, demonstrated, and evalu…
  • FAR 52.203-13 Contractor Code of Business Ethics and Conduct.
    …rized to act on behalf of the organization. Full cooperation—(1) Means disclosure to the Government of the information sufficient for law enforcement to identify the nature and extent of the offense and the individuals responsible for the …

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.