FAR 30.202-3—Amendments and revisions.
Plain-English Summary
FAR 30.202-3 is a cross-reference provision that directs readers to the Cost Accounting Standards rule at 48 CFR 9903.202-3 for the actual requirements on amendments and revisions to disclosed or established cost accounting practices. In practical terms, this section does not itself restate the substantive rules; instead, it tells contracting officers, contractors, and auditors that the governing standards for when a contractor must amend or revise its cost accounting practices are found in the CAS regulations. The topic area generally concerns changes to cost accounting practices, the timing and content of required notifications, and the circumstances under which a contractor must submit revised disclosures or seek approval/recognition of changes. Its purpose is to keep FAR Part 30 aligned with the CAS rule structure and to ensure that contractors maintain current, accurate cost accounting practice disclosures when practices change. For federal contracting, the significance is that compliance decisions about amendments and revisions cannot be made from FAR 30.202-3 alone; the controlling requirements are in the cited CAS provision, which may affect pricing, cost allowability, contract administration, and potential cost impacts from accounting changes.
Key Rules
Cross-reference to CAS
This section does not establish independent amendment or revision requirements. It directs the reader to 48 CFR 9903.202-3, which contains the operative Cost Accounting Standards rules.
Use CAS for substance
Any determination about when a contractor must amend or revise cost accounting practices must be made under the CAS regulation, not from this FAR text alone. The FAR provision functions as a pointer to the controlling standard.
Applies to cost accounting changes
The subject matter is amendments and revisions to cost accounting practices and related disclosures. In practice, this includes changes that may require updated disclosure statements, notifications, or other CAS-compliant actions.
Administrative alignment
The provision helps keep FAR Part 30 consistent with the CAS framework. It signals that the FAR and CAS should be read together when evaluating accounting practice changes.
Responsibilities
Contracting Officer
Recognize that this FAR section is only a reference and consult 48 CFR 9903.202-3 when a contractor proposes or implements a cost accounting practice change. Use the CAS rule to determine whether contract administration action, pricing adjustment, or other follow-up is required.
Contractor
Review the CAS requirements at 48 CFR 9903.202-3 whenever cost accounting practices or disclosures change. Ensure any required amendments, revisions, notices, or related submissions are made in accordance with the CAS rule.
Agency
Administer contracts consistently with the CAS framework and ensure internal personnel understand that FAR 30.202-3 does not contain the substantive amendment/revision requirements. Coordinate with audit and pricing personnel as needed when accounting practice changes arise.
Auditor/Cost Monitor
Evaluate contractor accounting practice changes against the applicable CAS provision referenced by this section. Identify whether the contractor’s amendments or revisions are timely, complete, and consistent with the disclosed practices and CAS obligations.
Practical Implications
This section is easy to overlook because it contains no detailed rule text; the real compliance requirements are in the CAS citation it references.
Contractors should not assume a change in accounting practice is automatically acceptable just because it is internally approved; CAS may require formal amendment, revision, or notification.
Contracting officers should avoid relying on FAR 30.202-3 alone when resolving accounting practice issues, because it provides no substantive test or procedure.
A common pitfall is failing to update disclosure statements or related records after a practice change, which can create downstream pricing, audit, and compliance problems.
When a cost accounting practice changes, the first step is to identify the applicable CAS rule and then determine whether the change is mandatory, elective, or requires government review or adjustment.
Official Regulatory Text
See 48 CFR 9903.202-3 .