48 CFR § 52.230-7 - 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes.
---
identifier: "/us/cfr/t48/s52.230-7"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 52.230-7 - 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "52.230-7"
section_name: "52.230-7 Proposal Disclosure—Cost Accounting Practice Changes."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "H"
subchapter_name: "CLAUSES AND FORMS"
part_number: "52"
part_name: "SOLICITATION PROVISIONS AND CONTRACT CLAUSES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113."
regulatory_source: "48 FR 42478, Sept. 19, 1983, unless otherwise noted."
cfr_part: "52"
---
# 52.230-7 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes.
As prescribed in 30.201-3(c), insert the following provision:
****Proposal Disclosure—Cost Accounting Practice Changes (APR 2005)
The offeror shall check “yes” below if the contract award will result in a required or unilateral change in cost accounting practice, including unilateral changes requested to be desirable changes.
Yes No
If the offeror checked “Yes” above, the offeror shall—
(1) Prepare the price proposal in response to the solicitation using the changed practice for the period of performance for which the practice will be used; and
(2) Submit a description of the changed cost accounting practice to the Contracting Officer and the Cognizant Federal Agency Official as pricing support for the proposal.
****(End of provision)
[70 FR 11761, Mar. 9, 2005]