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

**Action Urgency Score:** 30/100

| Field | Value |
|---|---|
| Agency | Management and Budget Office; Federal Procurement Policy Office |
| Type | Final rule |
| Action | Final rule. |
| Published | 2026-07-08 |
| Effective | 2026-08-07 |
| Significant | No |
| CFR parts | 48 CFR 9903, 48 CFR 9904 |
| Summary | The Office of Management and Budget (OMB), Cost Accounting Standards Board (the Board), is publishing a final rule wholly rescinding Cost Accounting Standards (CAS) 408 and 411 and rescinding most provisions of CAS 404 and 409 to conform to Generally Accepted Accounting Principles (GAAP). The remaining content from CAS 404 and 409 is transferred to a different location within the Code of Federal Regulations. This final rule follows issuance of a Notice of Proposed Rulemaking (NPRM). |
| Document number | 2026-13764 |

## Why this score
- Final rule.

Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/07/08/2026-13764/conformance-of-cost-accounting-standards-to-generally-accepted-accounting-principles-for-cost). Last refreshed: 2026-11-04T21:40:49.974Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.