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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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39 sections with “financial disclosure”

  • FAR 2.101 Definitions.
    …e, computer, or magnetic tape, for the purpose of ordering, instructing, or authorizing a financial institution to debit or credit an account. The term includes Automated Clearing House transfers, Fedwire transfers, and transfers made at au…
  • FAR 52.203-16 Preventing Personal Conflicts of Interest.
    …ublic. Personal conflict of interest means a situation in which a covered employee has a financial interest, personal activity, or relationship that could impair the employee's ability to act impartially and in the best interest of the Gov…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …stock, stock options, and stock appreciation rights. Use the dollar amount recognized for financial statement reporting purposes with respect to the fiscal year in accordance with the Financial Accounting Standards Board's Accounting Standa…
  • FAR 52.227-14 Rights in Data—General.
    …are. The term does not include information incidental to contract administration, such as financial, administrative, cost or pricing, or management information. Form, fit, and function data means data relating to items, components, or proc…
  • DFARS 252.204-7014 Limitations on the Use or Disclosure of Information by Litigation Support Contractors.
    …clause. Sensitive information means controlled unclassified information of a commercial, financial, proprietary, or privileged nature. The term includes technical data and computer software, but does not include information that is lawfull…
  • DFARS 252.204-7015 Notice of Authorized Disclosure of Information for Litigation Support.
    …actors. Sensitive information means controlled unclassified information of a commercial, financial, proprietary, or privileged nature. The term includes technical data and computer software, but does not include information that is lawfull…
  • FAR 3.1101 Definitions.
    …sures. Personal conflict of interest means a situation in which a covered employee has a financial interest, personal activity, or relationship that could impair the employee's ability to act impartially and in the best interest of the Gov…
  • FAR 52.227-20 Rights in Data—SBIR Program.
    …are. The term does not include information incidental to contract administration, such as financial, administrative, cost or pricing or management information. Form, fit, and function data means data relating to items, components, or proce…
  • FAR 52.230-3 Disclosure and Consistency of Cost Accounting Practices.
    …ontracting Officer that the Disclosure Statement contains trade secrets and commercial or financial information which is privileged and confidential, the Disclosure Statement shall be protected and shall not be released outside of the Gover…
  • FAR 52.230-4 Disclosure and Consistency of Cost Accounting Practices—Foreign Concerns.
    …ontracting Officer that the Disclosure Statement contains trade secrets and commercial or financial information which is privileged and confidential, the Disclosure Statement shall be protected and shall not be released outside of the U.S. …
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    …ated with the contractor's related management systems; and (iv) Is subject to applicable financial control systems. Contractor means a business unit as defined in FAR 2.101. Estimating system means the contractor's policies, procedures, …
  • FAR 3.101-3 Agency regulations.
    …y measures for persons violating the standards of conduct. (b) Requirements for employee financial disclosure and restrictions on private employment for former Government employees are in Office of Personnel Management and agency regulatio…
  • FAR 3.1103 Procedures.
    …t might be affected by the task to which the employee has been assigned, as follows: (A) Financial interests of the covered employee, of close family members, or of other members of the covered employee's household. (B) Other employment o…
  • FAR 28.308 Self-insurance.
    …ms regarding insurance coverage for any Government property; (4) The contractor's latest financial statements; (5) Any self-insurance feasibility studies or insurance market surveys reporting comparative alternatives; (6) Loss history, p…
  • DFARS 237.270 Acquisition of audit services.
    …d appropriate use. (2) This requirement applies to solicitations and contracts for— (i) Financial statement auditing required under 31 U.S.C. 3521(e); or (ii) Audit remediation services in support of the Financial Improvement and Audit R…
  • FAR 52.216-7 Allowable Cost and Payment.
    …here the procedures have not changed from the previous year's submission). (F) Certified financial statements and other financial data (e.g., trial balance, compilation, review, etc.). (G) Management letter from outside CPAs concerning an…
  • FAR 52.245-1 Government Property.
    …urse the Government for loss of Government property, to the extent that the Contractor is financially liable for such loss, as directed by the Contracting Officer. (5) Upon the request of the Contracting Officer, the Contractor shall, at t…
  • DFARS 204.7401 Definitions.
    …actors. Sensitive information means controlled unclassified information of a commercial, financial, proprietary, or privileged nature. The term includes technical data and computer software, but does not include information that is lawfull…
  • FAR 15.407-1 Defective certified cost or pricing data.
    …r the clauses prescribed in 15.408(b) and (c). The Government has a continuing and direct financial interest in such payments that is unaffected by the initial agreement on prime contract price.
  • FAR 15.506 Postaward debriefing of offerors.
    …2) Privileged or confidential manufacturing processes and techniques; (3) Commercial and financial information that is privileged or confidential, including cost breakdowns, profit, indirect cost rates, and similar information; and (4) Th…
  • FAR 15.609 Limited use of data.
    …f Information Act (5 U.S.C. 552). An offeror should identify trade secrets, commercial or financial information, and privileged or confidential information to the Government (see paragraph (a) of this section). (f) When an agency receives …
  • FAR 24.203 Policy.
    …those relating to classified information, to trade secrets and confidential commercial or financial information, to interagency or intra-agency memoranda, or to personal and medical information pertaining to an individual. Other exemptions …
  • FAR 27.404-2 Limited rights data and restricted computer software.
    …the data were developed at private expense and embody a trade secret or are commercial or financial and confidential or privileged. (c) Protection of limited rights data specified for delivery. (1) The clause at 52.227-14 with its Alternat…
  • FAR 31.205-33 Professional and consultant service costs.
    …ices acquired by contractors or subcontractors in order to enhance their legal, economic, financial, or technical positions. Professional and consultant services are generally acquired to obtain information, advice, opinions, alternatives, …
  • FAR 32.006-4 Procedures.
    …nticipated loss to the Government as a result of the fraud; (3) The contractor's overall financial condition and ability to continue performance if payments are reduced or suspended; (4) The contractor's essentiality to the national defen…
  • FAR 42.302 Contract administration functions.
    … of the estimated cost under cost-reimbursement contracts. (17) Monitor the contractor's financial condition and advise the contracting officer when it jeopardizes contract performance. (18) Analyze quarterly limitation on payments statem…
  • FAR 52.217-12 Reverse Auction Services.
    …nication of Government data. This does not include a contractor's business records (e.g., financial records, legal records, etc.) or data such as operating procedures, software coding, or algorithms that are not uniquely applied to the Gove…
  • FAR 52.222-50 Combating Trafficking in Persons.
    … Recruitment fees means fees of any type, including charges, costs, assessments, or other financial obligations, that are associated with the recruiting process, regardless of the time, manner, or location of imposition or collection of the…
  • FAR 52.222-62 Paid Sick Leave Under Executive Order 13706.
    …gular pay and benefits provided to an employee for each use of paid sick leave. (xv) Any financial payment made for unused paid sick leave upon a separation from employment intended, pursuant to 29 CFR 13.5(b)(5), to relieve the Contractor…
  • FAR 52.230-2 Cost Accounting Standards.
    …ontracting Officer that the Disclosure Statement contains trade secrets and commercial or financial information which is privileged and confidential, the Disclosure Statement shall be protected and shall not be released outside of the Gover…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    …ntracting Officer that the Disclosure Statement contains trade secrets, and commercial or financial information which is privileged and confidential, the Disclosure Statement shall be protected and shall not be released outside of the Gover…
  • FAR 52.246-26 Reporting Nonconforming Items.
    …(b)(4) of this clause shall not include— (1) Trade secrets or confidential commercial or financial information protected under the Trade Secrets Act (18 U.S.C. 1905); or (2) Any other information prohibited from disclosure by statute or r…
  • DFARS 204.7301 Definitions.
    … locations), personally identifiable information, as well as trade secrets, commercial or financial information, or other commercially sensitive information that is not customarily shared outside of the company. Controlled technical inform…
  • DFARS 252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting.
    … locations), personally identifiable information, as well as trade secrets, commercial or financial information, or other commercially sensitive information that is not customarily shared outside of the company. Controlled technical inform…
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    …rated with the Contractor's related management systems; and (4) Is subject to applicable financial control systems. Estimating system means the Contractor's policies, procedures, and practices for budgeting and planning controls, and gene…
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …ncluding computer software documentation). The term does not include computer software or financial, administrative, cost or pricing, or management information, or information incidental to contract administration. Unlimited rights means r…
  • DFARS 252.227-7015 Technical Data—Commercial Products and Commercial Services.
    …ncluding computer software documentation). The term does not include computer software or financial, administrative, cost or pricing, or management information, or information incidental to contract administration. (b) Applicability. This …
  • DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.
    …ncluding computer software documentation). The term does not include computer software or financial, administrative, cost or pricing, or management information, or information incidental to contract administration. Unlimited rights means r…
  • DFARS 252.239-7010 Cloud Computing Services.
    …ommunication of Government data. This does not include contractor's business records e.g. financial records, legal records etc. or data such as operating procedures, software coding or algorithms that are not uniquely applied to the Governm…

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.