What is FAR 52.243-6?

FAR 52.243-6 (Change Order Accounting.) is a federal acquisition regulation clause that may be included in government contracts. It falls under the changes category.

When is FAR 52.243-6 required?

FAR 52.243-6 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 52.243-6 flow down to subcontractors?

Whether FAR 52.243-6 flows down depends on the specific clause language and contract type. Review the clause text for flow-down provisions.

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52.243-6 — Change Order Accounting.

Last updated: 2026-04

Researched by the BidStride Research Team

What This Clause Requires

FAR 52.243-6 — Change Order Accounting.. 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

52.243-6 Change Order Accounting. As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require change order accounting whenever the estimated cost of a change or series of related changes exceeds $100,000. The Contractor, for each change or series of related changes, shall maintain separate accounts, by job order or other suitable accounting procedure, of all incurred segregable, direct costs (less allocable credits) of work, both changed and not changed, allocable to the change. The Contractor shall maintain such accounts until the parties agree to an equitable adjustment for the changes ordered by the Contracting Officer or the matter is conclusively disposed of in accordance with the Disputes clause. (End of clause) [48 FR 42478, Sept. 19, 1983, as amended at 54 FR 29297, July 11, 1989; 56 FR 15156, Apr. 15, 1991]
Source: eCFR, 48 CFR 52.243-6 (https://www.ecfr.gov/current/title-48/section-52.243-6)

Compliance Checklist

As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require change order accounting whenever the estimated cost of a change or series of related changes exceeds $100,000.
The Contractor, for each change or series of related changes, shall maintain separate accounts, by job order or other suitable accounting procedure, of all incurred segregable, direct costs (less allocable credits) of work, both changed and not changed, allocable to the change.
The Contractor shall maintain such accounts until the parties agree to an equitable adjustment for the changes ordered by the Contracting Officer or the matter is conclusively disposed of in accordance with the Disputes clause.

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.