FAR 30.1—Subpart 30.1

Cost Accounting Standards.

FAR 30.101 is the gateway provision for the Cost Accounting Standards (CAS) framework. It explains that 41 U.S.C. chapter 15 requires certain contractors and subcontractors to comply with CAS and to disclose their cost accounting practices in writing and then follow those practices consistently. It also clarifies how contract references to FAR part 30 should be read: those references are treated as including the CAS, as well as other Cost Accounting Standards Board (CASB) regulations issued under 48 CFR chapter 99. In practical terms, this section tells contractors and contracting officers that CAS obligations are not limited to the text of FAR part 30 itself; the incorporated CASB rules are part of the governing framework. The section matters because it establishes the legal basis for cost accounting compliance, disclosure, and consistency requirements that can affect pricing, cost allowability, contract administration, and audit outcomes on covered contracts.

Cost Accounting Standards Board Publication.

FAR 30.102 is a simple publication-and-access provision within the Cost Accounting Standards (CAS) framework. It tells readers where the Cost Accounting Standards Board (CASB) Standards and Regulations are published—Title 48 of the Code of Federal Regulations, Chapter 99—and how to obtain copies from the Superintendent of Documents at the U.S. Government Publishing Office, including the mailing address and telephone ordering number. The section exists to make the official CAS materials readily available to contracting personnel, contractors, auditors, and other interested parties who need to review the governing standards and regulations. In practice, it serves as a citation and access point rather than a substantive accounting rule, but it is important because CAS compliance depends on using the correct, current published standards. For federal contracting, this section helps ensure that parties know where to find the authoritative text when determining CAS applicability, interpreting requirements, or preparing cost accounting practices and disclosures.