(a) The contracting officer shall insert the provision at 52.230-1, Cost Accounting Standards Notices and Certification, in solicitations for proposed contracts subject to CAS as specified in 48 CFR 9903.201.
(b) If an award to an educational institution is contemplated prior to July 1, 1997, the contracting officer shall insert the basic provision set forth at 52.230-1 with its Alternate I, unless the contract is to be performed by a Federally Funded Research and Development Center (FFRDC) (see 48 CFR 9903.201-2(c)(5)), or the provision at 48 CFR 9903.201-2(c)(6) applies.
(c) Insert the provision at FAR 52.230-7, Proposal Disclosure - Cost Accounting Practice Changes, in solicitations for contracts subject to CAS as specified in 48 CFR 9903.201.
[61 FR 18917, Apr. 29, 1996, as amended at 62 FR 40237, July 25, 1997; 70 FR 11753, Mar. 9, 2005; 85 FR 67614, Oct. 23, 2020]