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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13 sections with “certificate of indirect costs”

  • FAR 42.703-2 Certificate of indirect costs.
    …cer should consult with legal counsel to determine appropriate action when a contractor's certificate of final indirect costs is thought to be false. (e) Penalties for unallowable costs. 10 U.S.C. 3743 and 41 U.S.C. 4303 prescribe penaltie…
  • FAR 52.242-4 Certification of Final Indirect Costs.
    … rates; (2) Use the format in paragraph (c) of this clause to certify; and (3) Have the certificate signed by an individual of the Contractor's organization at a level no lower than a vice president or chief financial officer of the busin…
  • FAR 15.406-2 Certificate of current cost or pricing data.
    …cing data are required, the contracting officer shall require the contractor to execute a Certificate of Current Cost or Pricing Data, using the format in this paragraph, and must include the executed certificate in the contract file. Cert…
  • FAR 42.1204 Applicability of novation agreements.
    …uthenticated copy of the instrument effecting the transfer of assets; e.g., bill of sale, certificate of merger, contract, deed, agreement, or court decree. (2) A certified copy of each resolution of the corporate parties' boards of direct…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …s of the offeror to whom payments of reasonable compensation were made. (f) Buy American Certificate. (Applies only if the clause at Federal Acquisition Regulation (FAR) 52.225-1, Buy American—Supplies, is included in this solicitation.) …
  • FAR 15.407-1 Defective certified cost or pricing data.
    …r an earlier date agreed upon by the parties given on the contractor's or subcontractor's Certificate of Current Cost or Pricing Data, the Government is entitled to a price adjustment, including profit or fee, of any significant amount by w…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    … the date of award or of final agreement on price, as shown on the subcontractor's signed Certificate of Current Cost or Pricing Data, whichever is earlier. (End of clause)
  • FAR 15.408 Solicitation provisions and contract clauses.
    …ulting from the proposal, you must, under the conditions stated in FAR 15.406-2, submit a Certificate of Current Cost or Pricing Data. II. Cost Elements Depending on your system, you must provide breakdowns for the following basic cost el…
  • FAR 52.230-2 Cost Accounting Standards.
    …pricing data, on the date of final agreement on price as shown on the Contractor's signed certificate of current cost or pricing data. The Contractor shall also comply with any CAS (or modifications to CAS) which hereafter become applicable…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    …pricing data, on the date of final agreement on price as shown on the Contractor's signed certificate of current cost or pricing data. The Contractor shall also comply with any CAS (or modifications to CAS) which hereafter become applicable…
  • FAR 42.302 Contract administration functions.
    … (19) Issue tax exemption forms. (20) Ensure processing and execution of duty-free entry certificates. (21) For classified contracts, administer those portions of the applicable industrial security program delegated to the CAO (see Subpar…
  • FAR 52.216-7 Allowable Cost and Payment.
    …decisions/agreements/approvals and description of accounting/organizational changes. (N) Certificate of final indirect costs (see 52.242-4, Certification of Final Indirect Costs). (O) Contract closing information for contracts physically …
  • DFARS 252.243-7002 Requests for Equitable Adjustment.
    …the simplified acquisition threshold shall bear, at the time of submission, the following certificate executed by an individual authorized to certify the request on behalf of the Contractor: I certify that the request is made in good faith…

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.