OMB's Cost Accounting Standards Board finalized a rule raising the dollar threshold for full CAS coverage and Disclosure Statement requirements from $50 million to $100 million, effective October 1, 2026, following unanimous support in public comments.

• Cost Accounting Standards
• CAS Thresholds
• OMB
• +3 more

The Office of Management and Budget's Cost Accounting Standards Board finalized a rule rescinding Cost Accounting Standard (CAS) 407, effective October 1, 2026, to bring the requirement in line with Generally Accepted Accounting Principles.

• Cost Accounting Standards
• CAS 407
• OMB
• +3 more