Code of Federal Regulations · Section
§ 9903.101 — 9903.101 Cost Accounting Standards
48 C.F.R. § 9903.101
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Public Law 100-679 (41 U.S.C. 422) requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices.
Authorizing Statute
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Cost accounting standards41 U.S.C. § 1502