Clause Library / FAR Part 30
FAR 52.230-3
Disclosure and Consistency of Cost Accounting Practices
A contract clause under the Federal Acquisition Regulation, placed in Uniform Contract Format Section I (Contract clauses).
Contract clausePrescribed in 30.201-4(b)UCF Section IIncorporated by reference
When it applies
Required by FAR 30.201-4(b) for modified CAS coverage (award over the modified threshold but under full coverage) — comply with 9904.401/.402/.405/.406.
Prescription
The FAR directs use of 52.230-3 at 30.201-4(b) — read the prescribing section on acquisition.gov →.
Official text
The full, authoritative text of 52.230-3 is on acquisition.gov: View FAR 52.230-3 →
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