Cost Accounting Standards Administration; FAR Section Affected: 52.230-6

This clearance covers the information that contractors must submit to comply with the following FAR requirements: • FAR 52.230-6, Administration of Cost Accounting Standards. This clause requires contractors performing Cost Accounting Standards (CAS) covered contracts to submit notifications and descriptions of certain cost accounting practice changes, including revisions to their Disclosure Statements, if applicable. Often these descriptions are quite complex. This clause also requires contractors to submit rationale to support any contractor written statement that the cost impact of the change is immaterial.

The latest form for Cost Accounting Standards Administration; FAR Section Affected: 52.230-6 expires 2028-08-31 and can be found here.