---
kind: "section"
citation: "48 C.F.R. § 842.705"
title: "48"
number: "842.705"
heading: "Final indirect cost rates."
url: "https://uscodex.org/cfr/48/842.705"
---

# §842.705. Final indirect cost rates.


Except when the quick-closeout procedures described in FAR 42.708 are used, contracting officers shall request contract audits on proposed final indirect cost rates and billing rates for use in cost reimbursement and fixed-price incentive contracts as prescribed in FAR [subpart 42.7](/cfr/48/subpart42.7.md).


## Notes

### Amendments

[85 FR 60077, Sept. 24, 2020]

### Authority

Authority: 40 U.S.C. 121(c); 41 U.S.C. 1702; and 48 CFR 1.301-1.304.

### Source

Source: 73 FR 2717, Jan. 15, 2008, unless otherwise noted.

### Amendments

[85 FR 60077, Sept. 24, 2020]