48 CFR § 9901.302 - 9901.302 Authority.
---
identifier: "/us/cfr/t48/s9901.302"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9901.302 - 9901.302 Authority."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9901.302"
section_name: "9901.302 Authority."
chapter_number: 99
chapter_name: "COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET"
subchapter_number: "A"
subchapter_name: "ADMINISTRATION"
part_number: "9901"
part_name: "RULES AND PROCEDURES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Pub. L. 100-679, 102 Stat. 4056, 41 U.S.C. 422."
regulatory_source: "56 FR 19304, Apr. 26, 1991, unless otherwise noted."
cfr_part: "9901"
---
# 9901.302 9901.302 Authority.
(a) The Cost Accounting Standards Board (hereinafter referred to as the “Board”) is established by and operates in compliance with Public Law 100-679.
(b) The Board has the exclusive authority to make, promulgate, amend, and rescind cost accounting standards and regulations, including interpretations thereof, designed to achieve uniformity and consistency in the cost accounting practices governing measurement, assignment, and allocation of costs to contracts with the United States Government.
(c) All cost accounting standards, waivers, exemptions, interpretations, modifications, rules, and regulations promulgated under section 719 of the Defense Production Act of 1950 (50 U.S.C. App. 2168) shall remain in effect unless and until amended, superseded, or rescinded by the Board pursuant to Public Law 100-679.