FAR clauses/Part 30/Checked 15 Sep 2026
FAR 52.230-2
Cost Accounting Standards
- Clause date
- JUN 2020
- Prescribed at
- FAR 30.201-4(a)(1). Insert in negotiated contracts, unless the contract is exempted (48 CFR 9903.201-1), is subject to modified coverage (48 CFR 9903.201-2), or the clause prescribed in 30.201-4(c) is used.
- Applies to
- Negotiated contracts subject to full CAS coverage; modified coverage uses 52.230-3 instead.
- Flowdown
- Flows down in some subcontracts
52.230-2(d) requires the substance of the clause, except paragraph (b), in all negotiated subcontracts, and requires that inclusion in all other subcontracts at any tier. Where the subcontractor's business unit is subject to another type of CAS coverage under 48 CFR 9903.201-2, the applicable 30.201-4 clause goes in instead. The requirement applies only to negotiated subcontracts in excess of the lower CAS threshold in FAR 30.201-4(b) (which reads over $2.5 million) on the date of subcontract award, and not to subcontracts otherwise exempt under 48 CFR 9903.201-1. The CAS Board final rule at 91 FR 56056, effective 1 October 2026, raises the 9903.201-1(b)(2) exemption to negotiated contracts and subcontracts not in excess of $35 million; it amends 48 CFR part 9903 only, not FAR 30.201-4 or 52.230-2. Not listed in 52.212-5(e)(1) or 52.244-6(c)(1). - Full text
- FAR 52.230-2 on Acquisition.gov
… The practices disclosed for this contract shall be the same as the practices currently disclosed and applied on all other contracts and subcontracts being performed by the Contractor and which contain a Cost Accounting Standards (CAS) clause. If the Contractor has notified the Contracting Officer that the Disclosure Statement contains trade secrets and commercial or financial information which is privileged and confidential, the Disclosure Statement shall be protected and shall not be released outside of the Government. …
From the clause · Codified FAR · FAC 2026-01
Why it matters: Practices disclosed for one contract must match those applied on all the Contractor's other contracts carrying the same clause, which is why one accounting change touches every covered contract.
This is the codified text, not any agency's Revolutionary FAR Overhaul deviation. An agency running a class deviation may have this clause renumbered, rewritten or prescribed differently — check the deviation before you put a clause in a solicitation.
Know your clauses?
Clause & Effect is the daily game: five passages of real clause text with the giveaway words blacked out. Name the clause, then the section that prescribes it.
Play today’s Clause & Effect