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FAC Number: 2024-03
Effective Date: 02/23/2024

Subpart 30.1 - General

Subpart 30.1 - General

30.101 Cost Accounting Standards.

(a) 41 U.S.C. chapter 15, Cost Accounting Standards, requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices.

(b) Contracts that refer to this part  30 for the purpose of applying the policies, procedures, standards and regulations promulgated by the CASB pursuant to 41 U.S.C. chapter 15, shall be deemed to refer to the CAS, and any other regulations promulgated by the CASB (see 48 CFR Chapter 99), all of which are hereby incorporated in this part  30.


30.102 Cost Accounting Standards Board Publication.

Copies of the CASB Standards and Regulations are printed in Title 48 of the Code of Federal Regulations, Chapter 99, and may be obtained by writing the-

Superintendent of Documents,

US Government Publishing Office,

Washington, DC 20402

or by calling the Washington, DC, ordering desk at (202) 512-1800.

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