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Does CAS Apply To You?


Having trouble knowing if your contract or subcontract award is subject to Cost Accounting Standards (CAS) requirements? This calculator eliminates the guesswork and regulatory interpretation. Just follow these simple steps and we'll let you know:

1. If you have CAS-Covered contracts;
2. What type of coverage applies; and
3. If you are required to file a Disclosure Statement.


Please answer the following questions, and we'll let you know whether your contract/subcontract is exempt from CAS.
CAS Exemptions - 48 CFR 9903.201-1(b)
  • Contract/subcontract with a small business
  • Sealed bid contract
  • Contract/subcontract where price is set by law or regulation
  • Negotiated Government contract/subcontract NOT in excess of the Truthful Cost or Pricing Data threshold found at 10 USC § 2306a (current Truthful Cost or Pricing Threshold for obtaining certified cost or pricing data is $2,000,000)
  • Firm-fixed-price contracts/subcontracts awarded on the basis of adequate price competition without submission of certified cost or pricing data
  • Contracts/subcontracts authorized in 48 CFR 12.207 for the acquisition of commercial
  • Contract/subcontract with foreign governments, their agents, or instrumentalities (Exemption does not extend to awarded contract/subcontrcts with foreign concern which are subject to CAS 401 & 402 regardless of Disclosure Requirements )
  • Subcontractor under the NATO PHM Ship Program to be performed outside of the United States by a foreign concern
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