FAR 30.202—Disclosure requirements.

General requirements.

FAR 30.202-1 is a cross-reference provision that directs readers to the Cost Accounting Standards (CAS) rule at 48 CFR 9903.202-1 for the general requirements governing CAS coverage and applicability. In practice, this means the FAR text itself does not restate the substantive standards here; instead, it points contracting officers, contractors, and compliance staff to the CAS regulation that explains when a contract or subcontract is subject to CAS, what types of awards are exempt or covered, and the baseline conditions that trigger CAS administration. The section matters because CAS coverage affects pricing, disclosure, consistency in cost accounting practices, and post-award administration, including the need to identify whether a contractor is subject to full or modified CAS coverage or exempt from CAS. For federal contracting, this cross-reference is a reminder that CAS determinations are made under the CAS rules, not by general FAR language alone, and that parties must consult the cited regulation to understand their obligations. It is especially important during acquisition planning, solicitation review, proposal preparation, and award administration, when the government and contractor must determine whether CAS applies and what compliance actions follow.

Impracticality of submission.

FAR 30.202-2 addresses when submission of a Disclosure Statement is impractical and therefore not required in the ordinary way. This section is essentially a cross-reference to the Cost Accounting Standards Board rule at 48 CFR 9903.202-2, which governs exceptions and special treatment for contractors that otherwise would be subject to Disclosure Statement requirements. In practice, the topic matters because Disclosure Statements are a key CAS compliance document used to describe a contractor’s cost accounting practices, and this section tells readers that the FAR itself does not restate the detailed rule but instead points them to the CAS regulation. The practical significance is that contractors and contracting officers must look to the CAS Board’s rule to determine whether submission is impractical, what relief may be available, and what procedures apply. This section therefore serves as a gateway provision: it does not create a separate standard, but it directs users to the controlling CAS authority for the substantive requirements.

Amendments and revisions.

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.

Privileged and confidential information.

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.

Filing Disclosure Statements.

FAR 30.202-5 is a cross-reference provision that directs readers to the Cost Accounting Standards rule at 48 CFR 9903.202-5 for the actual filing requirements for Disclosure Statements. In practical terms, this section does not itself set out the detailed filing procedures, but it signals that contractors subject to Cost Accounting Standards must look to the CAS regulation for when a Disclosure Statement is required, how it must be prepared, where it must be filed, and any related administrative requirements. The topic is important because the Disclosure Statement is the government’s primary tool for understanding a contractor’s cost accounting practices and for evaluating CAS compliance. For contractors, this means the obligation is not optional and cannot be satisfied by relying on FAR alone; the controlling filing instructions are in the CAS rules. For contracting officers and other acquisition personnel, the section serves as a reminder to coordinate with the CAS framework rather than treating Disclosure Statement filing as a standalone FAR matter.

Responsibilities.

FAR 30.202-6 explains who is responsible for key Cost Accounting Standards (CAS) disclosure-statement tasks when a contract may be CAS-covered. It covers the contracting officer’s duty to identify possible CAS coverage, include the proper solicitation notice, verify required offeror certifications, and ensure required Disclosure Statements are submitted. It also covers the rule that a CAS-covered contract generally cannot be awarded until the cognizant Federal agency official (CFAO) has issued a written adequacy determination for the Disclosure Statement, unless the agency head authorizes award without the statement to protect the Government’s interest. In that exception, the contractor must still submit the Disclosure Statement after award and the CFAO must determine adequacy as soon as possible. The section also assigns review responsibilities to the cognizant auditor and adequacy/compliance determination responsibilities to the CFAO. In practice, this section is about making sure CAS applicability is identified early, disclosure requirements are enforced before award when required, and the Government has a documented basis for accepting a contractor’s cost accounting practices.

Determinations.

FAR 30.202-7 explains how the government determines whether a contractor’s CAS Disclosure Statement is both adequate and compliant. It covers two separate reviews: an adequacy determination, which asks whether the statement is current, accurate, complete, and sufficiently describes the contractor’s cost accounting practices, and a compliance determination, which asks whether those disclosed practices comply with the Cost Accounting Standards (CAS) and, where applicable, FAR part 31. The section also assigns roles to the auditor and the CFAO, sets out the required notices to the contractor, and explains when the contracting officer must receive a copy of the adequacy notice. In practice, this section is the gatekeeper for CAS administration: a contractor cannot move from disclosure to compliance review until the disclosure is found adequate, and an inadequate or noncompliant statement must be corrected. It also makes clear that a notice of adequacy is not an approval of the contractor’s practices and does not mean every practice has been disclosed or accepted for estimating, accumulating, or reporting costs.

Subcontractor Disclosure Statements.

FAR 30.202-8 addresses how the Government handles subcontractor Disclosure Statements under the Cost Accounting Standards (CAS) framework. It covers two related subjects: first, how determinations of adequacy for a subcontractor’s Disclosure Statement are made and passed up the contracting chain; and second, how to determine that it is impractical to obtain a subcontractor’s Disclosure Statement at all. In practice, this section is about preserving consistency and control in CAS administration across multiple contract tiers. It requires the cognizant Federal agency contracting officer (CFAO) for the subcontractor to make the adequacy determination and communicate it to the contractor’s CFAO or the next higher-tier subcontractor’s CFAO, while preventing higher-tier officials from altering that lower-tier determination. It also directs that any impracticality determination must follow the specific procedures in 48 CFR 9903.202-2. For contractors and subcontractors, the rule matters because it affects whether Disclosure Statements must be submitted, reviewed, accepted, or waived, and it can influence award timing, subcontract flowdown administration, and compliance risk.