FAR 30.202-4—Privileged and confidential information.
Plain-English Summary
FAR 30.202-4 is a cross-reference provision that directs readers to 48 CFR 9903.202-4 for the rules governing privileged and confidential information in the Cost Accounting Standards (CAS) context. In practice, this section matters because it tells contractors, contracting officers, and other government personnel that certain cost accounting information may be protected from disclosure and must be handled under the specific confidentiality rules in the CAS regulations rather than treated as ordinary contract file material. The topic is important for protecting proprietary business information, audit-sensitive data, and other information that could be privileged or confidential if released improperly. It also helps ensure that disclosure decisions are made consistently with the CAS framework, including any limits on sharing information with the public, other agencies, or outside parties. Because the FAR text here is only a referral, the operative requirements are found in the cited CAS provision, and users should consult that source for the detailed standards and procedures. In practical terms, this section signals that confidentiality issues tied to CAS compliance are specialized, legally sensitive, and must be handled carefully to avoid improper disclosure and related disputes.
Key Rules
Cross-reference to CAS rules
This FAR section does not itself state substantive confidentiality requirements; it points to 48 CFR 9903.202-4 for the controlling rules on privileged and confidential information. Users must read the cited CAS provision to determine what information is protected and how it may be handled.
Confidentiality is specialized
The subject is not general procurement confidentiality, but privileged and confidential information in the CAS context. That means the applicable standards are tied to cost accounting and CAS administration, not just ordinary source selection or contract administration practices.
Disclosure must follow the cited regulation
Any decision to release, share, or protect information covered by this topic must be made under the procedures and limits in 48 CFR 9903.202-4. The FAR cross-reference indicates that the controlling disclosure rules are external to this section.
Protect sensitive accounting data
The practical purpose is to safeguard information that could reveal proprietary accounting methods, business-sensitive cost data, or other protected material. Proper handling reduces the risk of unauthorized disclosure and preserves contractor and government interests.
Responsibilities
Contracting Officer
Recognize that confidentiality questions under this topic are governed by the cited CAS provision, not by this FAR text alone. Ensure any handling or release of potentially privileged or confidential information follows 48 CFR 9903.202-4 and any applicable agency procedures.
Contractor
Identify and protect information that may be privileged or confidential in the CAS context, and understand the limits on disclosure established by the cited regulation. When submitting or discussing sensitive cost accounting information, ensure it is handled in a way consistent with the CAS confidentiality rules.
Agency
Apply the confidentiality standards in the referenced CAS regulation when receiving, storing, sharing, or releasing covered information. Train personnel and establish internal controls so protected information is not disclosed improperly.
Auditors/Review Officials
Treat CAS-related privileged or confidential information according to the governing confidentiality rules and avoid unnecessary dissemination. Use the cited regulation as the basis for determining what may be reviewed, retained, or shared.
Practical Implications
This section is a pointer, not a full rule set, so users must go to 48 CFR 9903.202-4 to understand the actual confidentiality requirements.
Contractors should not assume all cost or accounting information is public or freely shareable; some material may be protected as privileged or confidential under the CAS framework.
Contracting officers and auditors should be careful about internal circulation of sensitive submissions, especially when multiple offices or support contractors are involved.
A common pitfall is treating CAS-related information like ordinary contract file material and releasing it without checking the specialized confidentiality rules.
When in doubt, agencies should pause disclosure decisions and verify the applicable CAS and agency procedures before sharing information outside the immediate need-to-know group.
Official Regulatory Text
See 48 CFR 9903.202-4 .