The Deputy Secretary of War's 14 September 2026 memorandum, Fostering One Strong Industrial Base, directs the Department from Cost Accounting Standards to GAAP, sets a 60-day clock for proposals to the Cost Accounting Standards Board, and — effective on signature — bars any solicitation that would newly bring a business unit under full CAS coverage unless the Under Secretary for Acquisition and Sustainment approves the acquisition strategy in writing.

Class Deviation 2026-O0006, Revision 1, issued 30 July 2026, implements FY2026 NDAA section 1806 and doubles both the full-versus-modified CAS coverage line and the disclosure statement trigger. The CAS Board has since made the change government-wide effective 1 October 2026, but the FAR Part 30 overhaul text still carries the old figures.

A final rule published 1 September 2026 removes CAS 407 in its entirety and relocates the surviving production-unit requirements for standard costs and variances into CAS 418. Effective 1 October 2026.

A Cost Accounting Standards Board final rule published 1 September 2026 raises the basic CAS applicability threshold from $2.5 million to $35 million, doubles the full-coverage and Disclosure Statement threshold to $100 million, and sets how CAS exemptions apply to indefinite delivery contracts.