48 CFR 1242.101

1242.101 Contract audit responsibilities.

United States · 48 CFR — Federal Acquisition Regulations System · Status: effective

Cite this

Citation: 48 CFR 1242.101, 1242.101 Contract audit responsibilities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/249069
Permanent ID: ys:prov:249069@1
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Full text

(b) It is DOT policy that private certified public accounting (CPA) firms may be used to provide audit services as described in FAR 42.101 to DOT contracting officers when procurement schedule demands cannot be met by the Defense Contract Audit Agency (DCAA) or the agency with audit cognizance.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.