48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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.

Ask the FAR

Try: · · ·

Clear

2 sections with “financial statement auditing”

  • 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…
  • 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 (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.