Columbia Lunch & Learn: Cost Accounting Standards - From the Basics to the Fine Points

Join us for a discussion of the Cost Accounting Standards from the basics of coverage and requirements to the finer points of who is subject to the standards and when.

We will discuss among other things:

• The purpose of CAS and what the standards were intended to accomplish
• How “CAS-covered contracts” and “contractors subject to CAS” are different
• How small business size status affects CAS coverage
• How CAS has come to be used for non-accounting purposes (DOD’s Business Systems Rule)
• How CAS coverage of one business unit can affect another