Clause Library / FAR Part 30
FAR 52.230-2
Cost Accounting Standards
A contract clause under the Federal Acquisition Regulation, placed in Uniform Contract Format Section I (Contract clauses).
Contract clausePrescribed in 30.201-4(a)UCF Section IIncorporated by reference
When it applies
Required by FAR 30.201-4(a) for full CAS coverage — comply with all standards in 48 CFR 9904, disclose and follow cost accounting practices consistently.
Prescription
The FAR directs use of 52.230-2 at 30.201-4(a) — read the prescribing section on acquisition.gov →.
Official text
The full, authoritative text of 52.230-2 is on acquisition.gov: View FAR 52.230-2 →
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