CAS Rules and Regulations

  1. Law
  2. CFR 48
  3. Federal Acquisition Regulations System
  4. Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget
  5. Procurement Practices and Cost Accounting Standards
  6. Contract Coverage
  7. CAS Rules and Regulations

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Section
9903.301

Definitions.

Section
9903.302

Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change to a cost accounting practice.”

Section
9903.302-1

Cost accounting practice.

Section
9903.302-2

Change to a cost accounting practice.

Section
9903.302-3

Illustrations of changes which meet the definition of “change to a cost accounting practice.”

Section
9903.302-4

Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”

Section
9903.303

Effect of filing Disclosure Statement.

Section
9903.304

Concurrent full and modified coverage.

Section
9903.305

Materiality.

Section
9903.306

Interpretations.

Section
9903.307

Cost Accounting Standards Preambles.