Government Contracting
CAS Board Meeting Agenda Topics
4th June 2026
On March 20, 2026, the CAS Board released discussion topics for its November and December 2025 meetings and its January, February, and March 2026 meetings. The meeting agenda listed five key topics addressed during these meetings:
- Conformance of CAS to GAAP. The CAS Board will discuss public comments related to proposed rules to partially or fully eliminate CAS 404, 408, 409, and 411. It will also address recently opened cases in connection with CAS 407, 415, and 416.
- Regulatory CAS thresholds and updates to CAS application to indefinite delivery contracts (IDCs). The CAS Board discussed proposed rulemaking to increase the full CAS coverage threshold—and the related Disclosure Statement threshold—from $50 million to $100 million. The CAS Board also addressed the application of CAS to IDCs. A proposed rule addressing both topics was published on March 20.
- Cost impact of accounting changes. The CAS Board discussed the treatment of cost impact calculations in Federal Acquisition Regulation (FAR) Part 30, clarifying the meaning of increased costs in the aggregate and handling cost impacts for unilateral cost accounting practice changes. Notably, the CAS Board indicated that it expects the cost impact of accounting changes to be removed from the FAR and addressed through CAS Board rulemaking.
- Pension harmonization for extraordinary events. The CAS Board will attempt to reconcile the application of the Pension Protection Act of 2006 and the CAS adjustment of pension costs for extraordinary events (e.g., segment closing, curtailment of benefits).
- Review of federal court and Boards of Contract Appeals (BCAs) decisions related to CAS. The CAS Board will continue reviewing CAS decisions from the federal courts and BCAs subsequent to its most recent review in 2024.
The CAS Board’s meeting agenda can be found here.
To discuss this topic further or to explore its implications for your organization, please contact Tom Reynolds, Partner, tomreynolds@hka.com.
HKA’s Government Contracting Group
HKA Government Contracting experts understand the complex business and regulatory environments in which government contractors operate and have a history of finding practical, cost-effective solutions to challenges faced by government contractors and their counsel.
