FAR 30.2—Subpart 30.2

Contract requirements.

FAR 30.201 explains the basic contract-level trigger for Cost Accounting Standards (CAS) coverage. It tells contracting personnel and contractors that the first question is whether a proposed contract or subcontract is exempt under the CAS exemption rules in 48 CFR 9903.201-1(b); if it is not exempt, then a negotiated contract is subject to CAS. The section also makes clear that CAS coverage is not one-size-fits-all: a covered contract may fall under either full or modified coverage, depending on the separate rules in 48 CFR 9903.201-2. In practice, this section is the gateway to CAS applicability determinations, so it matters at solicitation review, proposal preparation, subcontract planning, and award. Its purpose is to ensure that parties identify CAS obligations early, before pricing, disclosure, and accounting decisions are finalized.

Disclosure requirements.