Class Deviation RFO-2025-30: FAR Class Deviation for FAR Part 30 in Support of Executive Order 14275, Restoring Common Sense to Federal Procurement

Class Deviation RFO-2025-30
August 27, 2025
MEMORANDUM FOR GSA CONTRACTING ACTIVITIES
FROM AND DIGITALLY SIGNED BY: Jeffrey A. Koses, Senior Procurement Executive, Office of Acquisition Policy (MV)
SUBJECT: FAR Class Deviation for FAR Part 30 in Support of Executive Order 14275, Restoring Common Sense to Federal Procurement

On this page:

Purpose
Background
Summary of changes
Instructions
Applicability
Authority
Effective date
Have a question?

1. Purpose

This memorandum approves a class deviation to Federal Acquisition Regulation (FAR) part 30 for purposes of implementing the FAR Council’s model deviation to FAR part 30.

2. Background

Executive Order (E.O.) 14275, Restoring Common Sense to Federal Procurement, signed April 15, 2025, mandates a comprehensive review and simplification of the Federal Acquisition Regulation.

The FAR is being updated to:

Eliminate non-statutory language.
Remove redundant or obsolete language.
Enhance clarity through plain language.
Align with the new FAR framework.
Preserve essential governmentwide acquisition standards.

This project is referred to as the Revolutionary FAR Overhaul (RFO) initiative. This initiative will make the FAR more concise, understandable, and focused on core procurement requirements.

3. Summary of changes

FAR part 30, Cost Accounting Standards Administration, has undergone a comprehensive revision that includes a complete structural reorganization to align with the acquisition lifecycle, enhanced clarity, and a strategic consolidation of policies coupled with the elimination of obsolete requirements.

Statutory requirements retained in the RFO FAR part 30 model deviation include, but may not be limited to, the following:

10 U.S.C. § 3702, Required Cost or Pricing Data and Certification
10 U.S.C. § 3761, Restructuring Costs
26 U.S.C. § 6621, Determination of Rate of Interest
41 U.S.C. §§ 1501 et seq, Cost Accounting Standards
Pub. L. 100-679 Sec 5, Cost Accounting Standards Board
Pub. L. 106-65 Sec 802, Streamlined Applicability of Cost Accounting Standards

Change	Description
Retained	The revised part structure consolidates all relevant guidance into process-oriented subparts: Subpart 30.1 - General Subpart 30.2 - Presolicitation Subpart 30.3 - Evaluation and Award Subpart 30.4 - Postaward “Definitions” at 30.001, are retained, streamlined, and updated for clarity. Subpart “30.1 - General” is retained and updated to consolidate helpful reference information: The references in the previously reserved Subparts 30.3 (CAS Rules and Regulations), 30.4 (Cost Accounting Standards), and 30.5 (Cost Accounting Standards for Educational Institutions) have been moved into the new section 30.101 as paragraphs (e), (f), and (g). References for cognizant Federal agency official (CFAO) and auditor responsibilities and disclosure requirements are added as paragraphs (c) and (d). This information was previously buried deeper within the regulation in Subpart 30.2. Note - The FAR Companion Guide provides best practice considerations for coordination with the cognizant Federal agency official (CFAO). Subpart “30.2 - Presolicitation” now logically groups all CAS-related determinations and requirements that a contracting officer must address before a solicitation is issued. It retains, but reorganizes, content such as waiver information and exemptions. Note - The FAR Companion Guide provides best practice considerations for exemptions and waivers. Subpart “30.3 - Evaluation and Award” now logically groups all CAS-related activities that occur after proposals are received but before a contract is awarded. It retains and reorganizes content such as contractor disclosure statements and processing changes identified pre-award (e.g., unilateral, or desirable changes to a contractor’s cost accounting practices identified during the evaluation phase). Subpart “30.4 - Postaward” is now the comprehensive location for all postaward CAS administration activities. It retains and reorganizes content such as CAS administration responsibilities, processing changes, materiality, remedies, resolving cost impacts, and subcontract administration. The following provisions and clauses are retained with edits (mostly to reflect new cross-references within the part). 52.230-1 Cost Accounting Standards Notices and Certifications Alternate I is deleted. This alternate applied only to contracts with educational institutions contemplated prior to July 1, 1997. As this date is long past, the alternate is obsolete and its removal updates the regulation 52.230-2 Cost Accounting Standards 52.230-3 Disclosure and Consistency of Cost Accounting Practices 52.230-4 Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns 52.230-5 Cost Accounting Standards-Educational Institution 52.230-6 Administration of Cost Accounting Standards The following provision was retained with no changes to the text: 52.230-7 Proposal Disclosure-Cost Accounting Practice Changes
Removed	There are no longer six subparts. Content from subparts 30.5 and 30.6 is moved and reorganized within the new part structure. The contact information for “Cost Accounting Standards Board Publication,” formerly at section 30.102, is removed and the part now includes a direct hyperlink to the electronic Code of Federal Regulations (eCFR) providing immediate access to the source regulations. The prescription at 30.201-3(b), which applied to awards contemplated to an educational institution prior to 1997 is obsolete and removed. Instructions for contracting officers to support the determination of a contract’s exemption from cost accounting standards was moved from 30.202-7 (Adequacy determinations) to the FAR Companion Guide.

Change

Description

Retained

The revised part structure consolidates all relevant guidance into process-oriented subparts:
- Subpart 30.1 - General
- Subpart 30.2 - Presolicitation
- Subpart 30.3 - Evaluation and Award
- Subpart 30.4 - Postaward
“Definitions” at 30.001, are retained, streamlined, and updated for clarity.
Subpart “30.1 - General” is retained and updated to consolidate helpful reference information:
- The references in the previously reserved Subparts 30.3 (CAS Rules and Regulations), 30.4 (Cost Accounting Standards), and 30.5 (Cost Accounting Standards for Educational Institutions) have been moved into the new section 30.101 as paragraphs (e), (f), and (g).
- References for cognizant Federal agency official (CFAO) and auditor responsibilities and disclosure requirements are added as paragraphs (c) and (d). This information was previously buried deeper within the regulation in Subpart 30.2.
- Note - The FAR Companion Guide provides best practice considerations for coordination with the cognizant Federal agency official (CFAO).
Subpart “30.2 - Presolicitation” now logically groups all CAS-related determinations and requirements that a contracting officer must address before a solicitation is issued. It retains, but reorganizes, content such as waiver information and exemptions.
- Note - The FAR Companion Guide provides best practice considerations for exemptions and waivers.
Subpart “30.3 - Evaluation and Award” now logically groups all CAS-related activities that occur after proposals are received but before a contract is awarded. It retains and reorganizes content such as contractor disclosure statements and processing changes identified pre-award (e.g., unilateral, or desirable changes to a contractor’s cost accounting practices identified during the evaluation phase).
Subpart “30.4 - Postaward” is now the comprehensive location for all postaward CAS administration activities. It retains and reorganizes content such as CAS administration responsibilities, processing changes, materiality, remedies, resolving cost impacts, and subcontract administration.
The following provisions and clauses are retained with edits (mostly to reflect new cross-references within the part).
- 52.230-1 Cost Accounting Standards Notices and Certifications
  - Alternate I is deleted. This alternate applied only to contracts with educational institutions contemplated prior to July 1, 1997. As this date is long past, the alternate is obsolete and its removal updates the regulation
- 52.230-2 Cost Accounting Standards
- 52.230-3 Disclosure and Consistency of Cost Accounting Practices
- 52.230-4 Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns
- 52.230-5 Cost Accounting Standards-Educational Institution
- 52.230-6 Administration of Cost Accounting Standards
The following provision was retained with no changes to the text:
- 52.230-7 Proposal Disclosure-Cost Accounting Practice Changes

Removed

There are no longer six subparts. Content from subparts 30.5 and 30.6 is moved and reorganized within the new part structure.
The contact information for “Cost Accounting Standards Board Publication,” formerly at section 30.102, is removed and the part now includes a direct hyperlink to the electronic Code of Federal Regulations (eCFR) providing immediate access to the source regulations.
The prescription at 30.201-3(b), which applied to awards contemplated to an educational institution prior to 1997 is obsolete and removed.
Instructions for contracting officers to support the determination of a contract’s exemption from cost accounting standards was moved from 30.202-7 (Adequacy determinations) to the FAR Companion Guide.

This table is not an exhaustive list.

4. Instructions

The GSA acquisition workforce must follow the RFO part 30 and corresponding 52 model deviation text instead of FAR part 30 as codified at 48 CFR Chapter 1. The Council’s RFO part 30 model deviation text is available at Acquisition.gov/far-overhaul, and is incorporated into this class deviation.
For new solicitations or contracts, when using any provisions or clauses that have been revised, utilize the RFO model deviation language at RFO FAR part 52.
For open solicitations or awarded contracts, the contracting officer has discretion regarding the need to enforce or amend the provisions or clauses. Note that without some of the removed provisions or clauses, the contracting officer may be required to separately address certain aspects in the contract.
Contracting activities must review templates and related standard operating procedures to align with this class deviation and remove unnecessary processes and steps.

5. Applicability

This class deviation applies to all GSA procurements.

6. Authority

This class deviation is issued under the authority of EO 14275, OMB Memo M-25- 26 [PDF], 48 CFR 1.4, and RFO FAR 1.304.

7. Effective date

This class deviation is effective November 3, 2025 and remains in effect until rescinded or incorporated into the FAR.

8. Have a question?

Try asking GSAi first (upload the new RFO language and GSA’s implementing deviation, then ask your question. Please note, GSAi is accessible to GSA employees only). If you still need clarification, email the GSA Acquisition Policy Division at GSARPolicy@gsa.gov.