{"data":{"id":"us/48-cfr-9903.101","jurisdiction":"us","citation":"48 CFR 9903.101","heading":"9903.101 Cost Accounting Standards.","body":"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.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 99—COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET","SUBCHAPTER B—PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS","PART 9903—CONTRACT COVERAGE","Subpart 9903.1—General"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"abd265c62fdb2d3bbaab99409e60d7427da5688a94334af97b54078dc82a357b","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-9901.317","next":"us/48-cfr-9903.102"},"notice":"GroundRules: Original legal text. Not legal advice."}