Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Cost Accounting Standards 404, 408, 409, and 411

United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2026_register executive 2026-07-08 article Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Cost Accounting Standards 404, 408, 409, and 411 Rules and Regulations D09002ee1e4949c4e D09002ee1e4949cac United States Office of Management and Budget originator org United States Government Agency or Subagency United States Office of Federal Procurement Policy originator org United States Government Agency or Subagency 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). 91 FR 42139 https://www.govinfo.gov/app/details/FR-2026-07-08/2026-13764 2026-13764 fr08jy26-4 RIN 0348-AB90 3110-01-P https://www.govinfo.gov/app/details/FR-2026-07-08/2026-13764 https://www.govinfo.gov/content/pkg/FR-2026-07-08/html/2026-13764.htm https://www.govinfo.gov/content/pkg/FR-2026-07-08/pdf/2026-13764.pdf 5 p. 42139 42143 91 FR 42139 Code of Federal Regulations Title 48 Part 9903 48 CFR Part 9903 Code of Federal Regulations Title 48 Part 9904 48 CFR Part 9904 Regulation Identification Number 0348-AB90 RIN 0348-AB90 Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Cost Accounting Standards 404, 408, 409, and 411; Federal Register Vol. 91, Issue RULE 2026-13764 OFFICE OF MANAGEMENT AND BUDGET Office of Federal Procurement Policy 2026-08-07 3110-01-P 2026-13764 Final rule.

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).

Effective date: August 7, 2026. John L. McClung, Manager, Cost Accounting Standards Board (telephone: 202-881-9758; email: OMBCASB@omb.eop.gov). Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Cost Accounting Standards 404, 408, 409, and 411, OMBCASB@omb.eop.gov Federal Register Vol. 91, no. 129 Office of the Federal Register, National Archives and Records Administration 2026-07-08 continuing daily deposited born digital 185 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2026-07-08 P0b002ee1e49377a5 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr08jy26 https://www.govinfo.gov/app/details/FR-2026-07-08 https://www.govinfo.gov/content/pkg/FR-2026-07-08/pdf/FR-2026-07-08.pdf https://www.govinfo.gov/content/pkg/FR-2026-07-08/xml/FR-2026-07-08.xml fdlp 42135 42311 DGPO 2026-07-08 2026-07-08 FR-2026-07-08 machine generated eng FR FR-2026-07-08 91 129