Disclosure and Consistency of Cost Accounting Practices
A contract clause under the Federal Acquisition Regulation, placed in Uniform Contract Format Section I (Contract clauses).
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 →
Frequently asked questions
When does FAR 52.230-3 apply?
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.
Where is FAR 52.230-3 prescribed?
The FAR prescribes 52.230-3 at 30.201-4(b). ArcClause selects it automatically when your acquisition triggers that prescription.
Is FAR 52.230-3 a solicitation provision or a contract clause?
52.230-3, Disclosure and Consistency of Cost Accounting Practices, is a contract clause under the Federal Acquisition Regulation.
Is FAR 52.230-3 incorporated by reference or set out in full text?
52.230-3 is typically incorporated by reference in the contract.
Where can I read the official text of FAR 52.230-3?
The full, authoritative text of 52.230-3 is published on acquisition.gov.
How do I know which clauses apply to my acquisition?
ArcClause builds a complete FAR/DFARS clause matrix for your acquisition automatically — enter your parameters and it selects every applicable provision and clause, including 52.230-3 when triggered. It is free to use at https://www.aframesolutions.com/arcclause.
Get a free alert when FAR 52.230-3 changes. New or revised text, or a FAR Overhaul deviation — we'll email you when it happens. No spam, unsubscribe anytime.
Which clauses does your solicitation need?
Answer a short wizard and ArcClause builds your full FAR & agency-supplement matrix — with the prescription behind every row. Get it emailed to you as Word & Excel, and we'll alert you when a clause in it changes during the FAR Overhaul. Free, no login.