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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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35 sections with “change order accounting”

  • FAR 52.243-6 Change Order Accounting.
    ….205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require change order accounting whenever the estimated cost of a change or series of r…
  • FAR 43.203 Change order accounting procedures.
    … Contractors' accounting systems are seldom designed to segregate the costs of performing changed work. Therefore, before prospective contractors submit offers, the contracting officer should advise them of the possible need to revise their…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …ntractor or subcontractor— (1) Used one cost accounting practice to estimate costs and a changed cost accounting practice to accumulate and report costs under the contract or subcontract; or (2) Used a noncompliant practice for purposes o…
  • FAR 43.205 Contract clauses.
    (a)(1) The contracting officer shall insert the clause at 52.243-1, Changes—Fixed-Price, in solicitations and contracts when a fixed-price contract for supplies is contemplated. (2) If the requirement is for services, other than architect-…
  • FAR 52.230-1 Cost Accounting Standards Notices and Certification.
    …d in which this proposal was submitted. The offeror further certifies that if such status changes before an award resulting from this proposal, the offeror will advise the Contracting Officer immediately. □ (4) Certificate of Interim Exemp…
  • FAR 2.101 Definitions.
    …lause. The alternate version of a provision or clause is the basic provision or clause as changed by the addition, deletion, or substitution (see 52.105(a)). Architect-engineer services, as defined in 40 U.S.C. 1102, means— (1) Profession…
  • FAR 15.408 Solicitation provisions and contract clauses.
    (a) Changes or Additions to Make-or-Buy Program. The contracting officer shall insert the clause at 52.215-9, Changes or Additions to Make-or-Buy Program, in solicitations and contracts when it is contemplated that a make-or- buy program wi…
  • FAR 30.001 Definitions.
    …ntractor or subcontractor— (1) Used one cost accounting practice to estimate costs and a changed cost accounting practice to accumulate and report costs under the contract or subcontract; or (2) Used a noncompliant practice for purposes o…
  • FAR 31.205-6 Compensation for personal services.
    … or within a reasonable period after it, an opportunity to review the allowability of the changes. (5) Costs that are unallowable under other paragraphs of this Subpart 31.2 are not allowable under this subsection 31.205-6 solely on the ba…
  • FAR 42.302 Contract administration functions.
    …g cancellation charges under multi-year contracts. (26) Process and execute novation and change of name agreements under subpart 42.12. (27) Perform property administration (see part 45). (28) Perform necessary screening, redistribution,…
  • FAR 43.301 Use of forms.
    …actions processed under part 15) be used for— (i) Any amendment to a solicitation; (ii) Change orders issued under the Changes clause of the contract; (iii) Any other unilateral contract modification issued under a contract clause author…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …inate in favor of executives, and are available generally to all salaried employees. (4) Change in pension value. This is the change in present value of defined benefit and actuarial pension plans. (5) Above-market earnings on deferred co…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    … the defect was discovered or should have been discovered; and (2) before any substantial change occurs in the condition of the item, unless the change is due to the defect in the item. (b) Assignment. The Contractor or its assignee may as…
  • FAR 15.404-1 Proposal analysis techniques.
    …, or requiring minor modifications for commercial products, to ascertain the magnitude of changes required and to assist in pricing the required changes. (iii) Use of parametric estimating methods/application of rough yardsticks (such as d…
  • FAR 16.505 Ordering.
    …ctors could be encouraged to respond to potential orders by outreach efforts to promote exchanges of information, such as— (i) Seeking comments from two or more contractors on draft statements of work; or (ii) Using a multiphased approach…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …cessor” does not include new offices/divisions of the same company or a company that only changes its name. The extent of the responsibility of the successor for the liabilities of the predecessor may vary, depending on State law and specif…
  • FAR 52.232-16 Progress Payments.
    …quidated progress payments accordingly. The Government reserves the right to unilaterally change from the ordinary liquidation rate to an alternate rate when deemed appropriate for proper contract financing. (c) Reduction or suspension. Th…
  • FAR 52.245-1 Government Property.
    …r has the option to take over under any type of contract, e.g., as a result either of any changes in the specifications or plans thereunder or of the termination of the contract (or subcontract thereunder), before completion of the work, fo…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …shed MMAS policies, procedures, and operating instructions; and (3) Disclose significant changes in its MMAS to the ACO at least 30 days prior to implementation. (d) System criteria. The MMAS shall have adequate internal controls to ensur…
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    …y impact delivery, quantity, or price; (15) Document and justify reasons for subcontract changes that affect cost or price; (16) Notify the Government of the award of all subcontracts that contain the FAR and DFARS flowdown clauses that a…
  • FAR 15.407-4 Should-cost review.
    …ng costs; (v) The work is sufficiently defined to permit an effective analysis and major changes are unlikely; (vi) Sufficient time is available to plan and adequately conduct the should-cost review; and (vii) Personnel with the required…
  • FAR 32.503-6 Suspension or reduction of payments.
    …ble portion of the contractor's accounting system shall be suspended) until the necessary changes have been made. (2) If the contractor fails to comply with the contract without fault or negligence, the contracting officer will not take ac…
  • FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).
    …the defect was discovered or should have been discovered; and (2) Before any substantial change occurs in the condition of the item, unless the change is due to the defect in the item. (e) Excusable delays. The Contractor shall be liable …
  • DFARS 237.270 Acquisition of audit services.
    …. The requiring agency shall obtain the same evidence of approval for subsequent material changes to the statement of work. (d) Transparency requirement for firms used to support DoD audits. (1) This paragraph (d) implements the requireme…
  • FAR 12.503 Applicability of certain laws to Executive agency contracts for the acquisition of commercial products and commercial services.
    …s (see 28.106-6). (10) 15 U.S.C. 644(w), Solicitation Notice Regarding Administration of Change Orders for Construction (see 36.211). (b) Certain requirements of the following laws are not applicable to executive agency contracts for the …
  • FAR 16.601 Time-and-materials contracts.
    …ernment; (2) Document the decision in the contract or order file; and (3) When making a change that modifies the general scope of— (i) A contract, follow the procedures at 6.303; (ii) An order issued under the Federal Supply Schedules, …
  • FAR 32.502-4 Contract clauses.
    …rate in paragraphs (a)(1), (a)(6), and (b) of the clause. (4) If the liquidation rate is changed from the customary progress payment rate (see 32.503-8 and 32.503-9), substitute the new rate for the rate in paragraphs (a)(1), (a)(6), and (…
  • FAR 42.708 Quick-closeout procedure.
    …such as, documented history of Federal Government approved indirect cost rate agreements, changes to contractor's rate structure, volatility of rate fluctuations during affected periods, mergers or acquisitions, special contract provisions …
  • FAR 49.108-3 Settlement procedure.
    …mination was made necessary by the termination of the prime contract (or by issuance of a change order—see 49.002(b)). The TCO will also determine if the settlement was arrived at in good faith, is reasonable in amount, and is allocable to …
  • FAR 49.206-1 Submission of settlement proposals.
    …SF 1439 need be submitted only once unless, subsequent to filing the original form, major changes occur in the information submitted.
  • FAR 52.232-32 Performance-Based Payments.
    … would affect or impair the Government's title; (4) There has been no materially adverse change in the financial condition of the Contractor since the submission by the Contractor to the Government of the most recent written information da…
  • FAR 52.244-2 Subcontracts.
    …prime contract or a subcontract. It includes, but is not limited to, purchase orders, and changes and modifications to purchase orders. (b) When this clause is included in a fixed-price type contract, consent to subcontract is required onl…
  • DFARS 246.870-2 Policy.
    …eiting information and trends. (xi) Process for screening the Government-Industry Data Exchange Program (GIDEP) reports and other credible sources of counterfeiting information. (xii) Control of obsolete electronic parts.
  • DFARS 252.229-7004 Status of contractors as a direct contractor (Spain).
    …ressly allowed in other provisions of this contract), constitute a direct or constructive change, or otherwise provide a basis for additional compensation or adjustment of any kind. (d) To ensure that all duty-free imports are properly acc…
  • DFARS 252.246-7007 Contractor Counterfeit Electronic Part Detection and Avoidance System.
    …s. Reporting is required to the Contracting Officer and to the Government-Industry Data Exchange Program (GIDEP) when the Contractor becomes aware of, or has reason to suspect that, any electronic part or end item, component, part, or assem…

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.