48 CFR § 9901.306 - 9901.306 Standards applicability.

---
identifier: "/us/cfr/t48/s9901.306"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9901.306 - 9901.306   Standards applicability."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9901.306"
section_name: "9901.306   Standards applicability."
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 9901.306 9901.306   Standards applicability.

Cost Accounting Standards promulgated by the Board shall be mandatory for use by all executive agencies and by contractors and subcontractors in estimating, accumulating, and reporting costs in connection with pricing and administration of, and settlement of disputes concerning, all negotiated prime contract and subcontract procurements with the United States Government in excess of the Truth in Negotiations Act (TINA) threshold, as adjusted for inflation (41 U.S.C. 1908 and 41 U.S.C. 1502(b)(1)(B)), other than contracts or subcontracts that have been exempted by the Board's regulations.

[76 FR 40819, July 12, 2011]