FAR 30.101 Cost Accounting Standards

Section Federal Acquisition Regulation

Facts

Citation
FAR 30.101
Type
Section
Last amended
85 FR 67613 Effective Nov 23, 2020
Text as of
FAC 2026-01
Official text
acquisition.gov

Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this section.

Text

(a) 41 U.S.C. chapter 15, Cost Accounting Standards, requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices.

(b) Contracts that refer to this part 30 for the purpose of applying the policies, procedures, standards and regulations promulgated by the CASB pursuant to 41 U.S.C. chapter 15, shall be deemed to refer to the CAS, and any other regulations promulgated by the CASB (see 48 CFR Chapter 99), all of which are hereby incorporated in this part 30.

Federal Register history

Final rule Published Effective
Federal Acquisition Regulation: Removal of FAR Appendix 85 FR 67613 · FAC 2021-02
Federal Acquisition Regulation; Positive Law Codification of Title 41 79 FR 24192 · FAC 2005-73

Sections cited

Quick answers

What is FAR 30.101?

FAR 30.101 is a section of the Federal Acquisition Regulation, titled "Cost Accounting Standards".

When was FAR 30.101 last changed?

The most recent final rule on record is "Federal Acquisition Regulation: Removal of FAR Appendix" (85 FR 67613), published Oct 23, 2020 and effective Nov 23, 2020.

Are changes to FAR 30.101 proposed?

No proposed rule from the last 3 years is waiting on a final rule.

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