What is FAR 52.230-7?

FAR 52.230-7 (Proposal Disclosure—Cost Accounting Practice Changes.) is a federal acquisition regulation clause that may be included in government contracts. It falls under the cost-accounting category.

When is FAR 52.230-7 required?

FAR 52.230-7 is typically required when the contracting officer determines it's applicable to the specific procurement. Check the solicitation's Section I for included clauses.

Does FAR 52.230-7 flow down to subcontractors?

Whether FAR 52.230-7 flows down depends on the specific clause language and contract type. Review the clause text for flow-down provisions.

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52.230-7 — Proposal Disclosure—Cost Accounting Practice Changes.

Last updated: 2026-04

Researched by the BidStride Research Team

What This Clause Requires

FAR 52.230-7 — Proposal Disclosure—Cost Accounting Practice Changes.. This clause is part of the Federal Acquisition Regulation and may be included in government contracts as a solicitation provision or contract clause.

Official Regulation Text

52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005) The offeror shall check “yes” below if the contract award will result in a required or unilateral change in cost accounting practice, including unilateral changes requested to be desirable changes. Yes No If the offeror checked “Yes” above, the offeror shall— (1) Prepare the price proposal in response to the solicitation using the changed practice for the period of performance for which the practice will be used; and (2) Submit a description of the changed cost accounting practice to the Contracting Officer and the Cognizant Federal Agency Official as pricing support for the proposal. (End of provision) [70 FR 11761, Mar. 9, 2005]
Source: eCFR, 48 CFR 52.230-7 (https://www.ecfr.gov/current/title-48/section-52.230-7)

Compliance Checklist

As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005) The offeror shall check “yes” below if the contract award will result in a required or unilateral change in cost accounting practice, including unilateral changes requested to be desirable changes.
Yes No If the offeror checked “Yes” above, the offeror shall— (1) Prepare the price proposal in response to the solicitation using the changed practice for the period of performance for which the practice will be used; and (2) Submit a description of the changed cost accounting practice to the Contracting Officer and the Cognizant Federal Agency Official as pricing support for the proposal.

Flow-Down to Subcontractors

No flow-down required

This clause applies only to the prime contract and does not need to be flowed down to subcontractors.

Frequently Asked Questions

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This summary is for informational purposes only and reflects the BidStride Research Team's plain-English interpretation of the regulation. It is not legal advice and does not constitute an attorney-client relationship. Always consult the official Federal Acquisition Regulation (FAR) or Defense Federal Acquisition Regulation Supplement (DFARS) text and qualified legal counsel for compliance decisions.