48 CFR § 1242.101 - 1242.101 Contract audit responsibilities.

---
identifier: "/us/cfr/t48/s1242.101"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 1242.101 - 1242.101   Contract audit responsibilities."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "1242.101"
section_name: "1242.101   Contract audit responsibilities."
chapter_number: 12
chapter_name: "DEPARTMENT OF TRANSPORTATION"
subchapter_number: "G"
subchapter_name: "CONTRACT MANAGEMENT"
part_number: "1242"
part_name: "CONTRACT ADMINISTRATION AND AUDIT SERVICES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 41 U.S.C. 1121(c)(3); 41 U.S.C. 1702; and 48 CFR 1.301 through 1.304."
regulatory_source: "87 FR 61159, Oct. 7, 2022, unless otherwise noted."
cfr_part: "1242"
---


# 1242.101 1242.101   Contract audit responsibilities.

(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.