---
kind: "section"
citation: "48 C.F.R. § 9903.101"
title: "48"
number: "9903.101"
heading: "Cost Accounting Standards."
url: "https://uscodex.org/cfr/48/9903.101"
---

# §9903.101. Cost Accounting Standards.


Public Law 100-679 ([41 U.S.C. 422](/usc/41/422.md)) requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices.


## Notes

### Authority

Authority: Public Law 111-350, 124 Stat. 3677, 41 U.S.C. 1502.

### Source

Source: 57 FR 14153, Apr. 17, 1992, unless otherwise noted.