48 CFR § 9901.307 - 9901.307 Exemptions and waivers.

---
identifier: "/us/cfr/t48/s9901.307"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9901.307 - 9901.307   Exemptions and waivers."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9901.307"
section_name: "9901.307   Exemptions and waivers."
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"
---


# 9901.307 9901.307   Exemptions and waivers.

The Board may exempt classes or categories of contractors and subcontractors from cost accounting standards requirements, and establish procedures for waiver of the requirements with respect to individual contracts and subcontracts. The official records of the Board shall be documented with supporting justification for class or category exemptions and individual waivers.