Data / Federal rules / 2026-13764
Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Cost Accounting Standards 404, 408, 409, and 411
The Federal Procurement Policy Office published this final rule in the Federal Register on July 8, 2026. It took effect on August 7, 2026.
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What the agency says
The Office of Management and Budget (OMB), Cost Accounting Standards Board (the Board), is publishing a final rule wholly rescinding Cost Accounting Standards (CAS) 408 and 411 and rescinding most provisions of CAS 404 and 409 to conform to Generally Accepted Accounting Principles (GAAP). The remaining content from CAS 404 and 409 is transferred to a different location within the Code of Federal Regulations. This final rule follows issuance of a Notice of Proposed Rulemaking (NPRM).
Key facts
- Document number
- 2026-13764
- Type
- Final rule
- Action
- Final rule
- Agency
- Management and Budget Office; Federal Procurement Policy Office
- Published
- July 8, 2026
- Takes effect
- August 7, 2026
- Dates
- Effective date: August 7, 2026.
- Regulation ID (RIN)
- 0348-AB90
- Code of Federal Regulations
- 48 CFR 9903; 48 CFR 9904
- Topics
- Government procurement
- Pages
- 5
Other documents from the Federal Procurement Policy Office
Everything from the Federal Procurement Policy Office · Rules on government procurement · Published in July 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.