Rule lifecycle · RIN:0348-AB90

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

Office of Management and Budget, Office of Federal Procurement Policy — observed across 2 documents over 300 days. Use the source documents below before deciding whether this affects your business.

In plain English

The federal government is updating accounting rules for government contractors to match standard accounting practices, making it easier for contractors to use one system for both government and regular business. If your company does government contract work, review your accounting methods by August 7, 2026, to comply with the new standards and avoid penalties.

First seen

Sep 11, 2025

Last seen

Jul 8, 2026

Latest stage

Rule

PRORULE → RULE

300d

Effective on

Friday, August 7, 2026

Stage timeline

  1. Proposed·Sep 11, 2025

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

    comments close Oct 14, 2025#2025-17472

  2. Final·Jul 8, 2026·91 FR 42139

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

    effective Aug 7, 2026#2026-13764