# Federal Acquisition Regulation; Inapplicability of Cost Accounting Standards to Contracts and Subcontracts for Commercial Items
> **US Department of Defense** · Final rule. · Published 1996-12-20 · Effective 1997-01-01 · 61 FR 67418
## Document
- **Document number:** 96-32004
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 61 FR 67418
- **CFR reference:** 48 CFR 12
- **Publication date:** 1996-12-20
- **Effective date:** 1997-01-01
- **DOD docket:** FAC 90-43
## Abstract

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council have agreed on a final rule to amend the Federal Acquisition Regulation (FAR) to implement Section 4205 of the Clinger-Cohen Act of 1996 (Public Law 104-106) (formerly the Federal Acquisition Reform Act (FARA)). Section 4205 amends Section 26(f) of the Office of Federal Procurement Policy (OFPP) Act (41 U.S.C. 422(f)) by noting the current applicability of Cost Accounting Standards (CAS) to contracts and subcontracts for commercial items. This regulatory action was not subject to Office of Management and Budget review under Executive Order 12866, dated September 30, 1993, and is not a major rule under 5 U.S.C. 804.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/20/96-32004/federal-acquisition-regulation-inapplicability-of-cost-accounting-standards-to-contracts-and)
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