48 CFR 9903.101 : Federal Acquisition Regulations System (Section 1.000 To Parts 9906-9999) — Cost Accounting Standards Board, Office Of Federal Procurement Policy, Office Of Management And... (Parts 9900 - 9999) (Section 9900.000 To Parts 9906-9999) — Procurement Practices And Cost Accounting Standards (Parts 9903 - 9999) (Section 9903.101 To Parts 9906-9999) — Contract Coverage (Section 9903.101 To Section 9903.307) — General (Section 9903.101 And Section 9903.102) — Cost Accounting Standards.

31 Dec 2014

Public Law 100-679 (41 U.S.C. 422) requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices.

48 CFR 9903.101