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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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74 sections with “contract audit services”: the first 40

  • FAR 42.102 Assignment of contract audit services.
    (a) As provided in agency procedures or interagency agreements, contracting officers may request audit services directly from the responsible audit agency cited in the Directory of Federal Contract Audit Offices. The audit request should in…
  • FAR 42.103 Contract audit services directory.
    (a) DCAA maintains and distributes the Directory of Federal Contract Audit Offices. The directory identifies cognizant audit offices and the contractors over which they have cognizance. Changes to audit cognizance shall be provided to DCAA …
  • FAR 52.204-25 Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.
    As prescribed in 4.2105(b), insert the following clause: Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment (NOV 2021) (a) Definitions. As used in this clause— Backhaul means intermedia…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    As prescribed in 12.301(b)(3), insert the following clause: Contract Terms and Conditions—Commercial Products and Commercial Services (NOV 2023) (a) Inspection/Acceptance. The Contractor shall only tender for acceptance those items that c…
  • FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.
    As prescribed in 12.301(b)(4), insert the following clause: Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services (MAR 2026) (a) The Contractor shall comply with the f…
  • DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …7301. (f) The following additional provisions and clauses apply to DoD solicitations and contracts using FAR part 12 procedures for the acquisition of commercial products and commercial services. If the offeror has completed any of the fol…
  • DFARS 237.270 Acquisition of audit services.
    (a) General policy. (1) Do not contract for audit services unless— (i) The cognizant DoD audit organization determines that expertise required to perform the audit is not available within the DoD audit organization; or (ii) Temporary audi…
  • FAR 3.502-2 Subcontractor kickbacks.
    …ack Act of 1986 (now codified at 41 U.S.C. chapter 87, Kickbacks,) was passed to deter subcontractors from making payments and contractors from accepting payments for the purpose of improperly obtaining or rewarding favorable treatment in c…
  • FAR 15.209 Solicitation provisions and contract clauses.
    When contracting by negotiation— (a) The contracting officer shall insert the provision at 52.215-1, Instructions to Offerors—Competitive Acquisition, in all competitive solicitations where the Government intends to award a contract withou…
  • 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 42.705-2 Auditor determination procedure.
    …tor determination may be used for business units that are covered in 42.705-1(a) when the contracting officer (or cognizant Federal agency official) and auditor agree that the indirect costs can be settled with little difficulty and any of …
  • FAR 52.203-13 Contractor Code of Business Ethics and Conduct.
    As prescribed in 3.1004(a), insert the following clause: Contractor Code of Business Ethics and Conduct (NOV 2021) (a) Definitions. As used in this clause— Agent means any individual, including a director, an officer, an employee, or an …
  • FAR 52.204-21 Basic Safeguarding of Covered Contractor Information Systems.
    As prescribed in 4.1903, insert the following clause: Basic Safeguarding of Covered Contractor Information Systems (NOV 2021) (a) Definitions. As used in this clause— Covered contractor information system means an information system that…
  • FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).
    …Acquisitions (Other Than Commercial Products and Commercial Services) (MAR 2026) (a) The Contractor shall comply with the following Federal Acquisition Regulation (FAR) clauses that are incorporated by reference: (1) The clauses listed be…
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …111(a)(7), insert the following clause: Payments Under Time-and-Materials and Labor-Hour Contracts (NOV 2021) The Government will pay the Contractor as follows upon the submission of vouchers approved by the Contracting Officer or the aut…
  • FAR 52.247-67 Submission of Transportation Documents for Audit.
    …e following clause: Submission of Transportation Documents for Audit (FEB 2006) (a) The Contractor shall submit to the address identified below, for prepayment audit, transportation documents on which the United States will assume freight…
  • DFARS 209.572 Conflicts of interest in certain consulting services.
    …or (ii) Participation in a judicial, legal, or equitable dispute resolution proceeding. Contract oversight entity means any of the following: (i) The contracting officer. (ii) The contracting officer's representative. (iii) The Defense…
  • DFARS 215.408 Solicitation provisions and contract clauses.
    …the clause at 252.215-7002, Cost Estimating System requirements, in all solicitations and contracts to be awarded on the basis of certified cost or pricing data. (2) When contracting with the Canadian Commercial Corporation— (i)(A) Use th…
  • DFARS 242.302 Contract administration functions.
    …unting system or related internal control weaknesses or deficiencies. (9) For additional contract administration functions related to IR&D projects and B&P projects performed by major contractors, see 242.771-3(a). (12) Also perform all p…
  • DFARS 252.209-7012 Prohibition Relating to Conflicts of Interest in Consulting Services—Certification.
    … or (2) Participation in a judicial, legal, or equitable dispute resolution proceeding. Contract oversight entity means any of the following: (1) The Contracting Officer. (2) The Contracting Officer's Representative. (3) The Defense Co…
  • DFARS 252.225-7039 Defense Contractors Performing Private Security Functions Outside the United States.
    As prescribed in 225.302-6, insert the following clause: Defense Contractors Performing Private Security Functions Outside the United States (JAN 2023) (a) Definitions. As used in this clause— Full cooperation—(1) Means disclosure to the…
  • DFARS 252.237-7026 Postaward Transparency Requirements for Firms that Support Department of Defense Audits.
    …rements for Firms That Support Department of Defense Audits (OCT 2022) (a) Prior to each contract action under this contract (including renewal or modification), the Contractor shall disclose the details of any disciplinary proceedings, wi…
  • DFARS 252.239-7010 Cloud Computing Services.
    … material regardless of physical form or characteristics that is created or obtained by a contractor through the storage, processing, or communication of Government data. This does not include contractor's business records e.g. financial re…
  • FAR 2.101 Definitions.
    … or term when used in that part, subpart, or section. Acquisition means the acquiring by contract with appropriated funds of supplies or services (including construction) by and for the use of the Federal Government through purchase or lea…
  • FAR 7.503 Policy.
    (a) Contracts shall not be used for the performance of inherently governmental functions. (b) Agency decisions which determine whether a function is or is not an inherently governmental function may be reviewed and modified by appropriate …
  • FAR 9.101 Definitions.
    …y (e.g., Securities and Exchange Commission Administrative Proceedings, Civilian Board of Contract Appeals Proceedings, and Armed Services Board of Contract Appeals Proceedings). This includes administrative proceedings at the Federal and s…
  • FAR 9.506 Procedures.
    (a) If information concerning prospective contractors is necessary to identify and evaluate potential organizational conflicts of interest or to develop recommended actions, contracting officers should first seek the information from within…
  • FAR 12.403 Termination.
    (a) General. The clause at 52.212-4 permits the Government to terminate a contract for commercial products or commercial services either for the convenience of the Government or for cause. However, the paragraphs in 52.212-4 entitled “Termi…
  • FAR 13.302-5 Clauses.
    …302-3)) shall incorporate all clauses prescribed for the particular acquisition. (b) The contracting officer shall insert the clause at 52.213-2, Invoices, in purchase orders that authorize advance payments (see 31 U.S.C. 3324(d)(2)) for s…
  • FAR 15.101-2 Lowest price technically acceptable source selection process.
    …f proposals meeting or exceeding the acceptability standards for non-cost factors. If the contracting officer documents the file pursuant to 15.304(c)(3)(iii), past performance need not be an evaluation factor in lowest price technically ac…
  • FAR 15.404-1 Proposal analysis techniques.
    …sal analysis is to ensure that the final agreed-to price is fair and reasonable. (1) The contracting officer is responsible for evaluating the reasonableness of the offered prices. The analytical techniques and procedures described in this…
  • FAR 15.404-2 Data to support proposal analysis.
    (a) Field pricing assistance. (1) The contracting officer should request field pricing assistance when the information available at the buying activity is inadequate to determine a fair and reasonable price. The contracting officer shall ta…
  • FAR 15.407-1 Defective certified cost or pricing data.
    (a) If, before agreement on price, the contracting officer learns that any certified cost or pricing data submitted are inaccurate, incomplete, or noncurrent, the contracting officer shall immediately bring the matter to the attention of th…
  • FAR 17.502-2 The Economy Act.
    …es or services from another agency. The FAR applies when one agency uses another agency's contract to obtain supplies or services. If the interagency business transaction does not result in a contract or an order, then the FAR does not appl…
  • FAR 22.1703 Policy.
    …nitor and Combat Trafficking in Persons at http://www.state.gov/j/tip/. See 47.405(b) for contract reporting requirements concerning training to prevent human trafficking for domestic carrier air transportation; 47.405(b) is not applicable …
  • FAR 25.1001 Waiver of right to examination of records.
    …ecords—Negotiation, prescribed at 15.209(b), and paragraph (d) of the clause at 52.212-5, Contract Terms and Conditions Required to Implement Statutes or Executive Orders—Commercial Products and Commercial Services, prescribed at 12.301(b)(…
  • FAR 31.109 Advance agreements.
    …y of the costs covered in this part applies broadly to many accounting systems in varying contract situations. Thus, the reasonableness, the allocability and the allowability under the specific cost principles at subparts 31.2, 31.3, 31.6, …
  • FAR 32.001 Definitions.
    …ayment that is not a commercial advance payment or a delivery payment. These payments are contract financing payments for prompt payment purposes (i.e., not subject to the interest penalty provisions of the Prompt Payment Act in accordance …
  • FAR 32.503-3 Initiation of progress payments and review of accounting system.
    (a) For contractors that the administrative contracting officer (ACO) has found by previous experience or recent audit review (within the last 12 months) to be (1) reliable, competent, and capable of satisfactory performance, (2) possessed …
  • FAR 32.503-6 Suspension or reduction of payments.
    … These conditions and actions are discussed in paragraphs (b) through (g) below. (1) The contracting officer shall take these actions only in accordance with the contract terms and never precipitately or arbitrarily. These actions should b…

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.