Our team of CAS subject matter experts provides industry-leading expertise to government contractors subject to CAS to ensure compliance and audit readiness. Our team of ex-DCAA auditors and industry specialists have extensive CAS experience and can offer a holistic perspective on implementing CAS standards, drafting disclosure statements, evaluating cost accounting practice changes, and negotiating cost impacts with Contracting Officers.


  • CAS Determination – We educate and help clients identify current contracts and potential future awards subject to CAS and the level of CAS coverage required. We develop a Plan of Action and Milestones (POA&M) based on coverage level and CAS standard effective date.
  • CAS Implementation – CAS-covered contracts come in two forms, 1) Modified Coverage and 2) Full Coverage. Based on the level of CAS coverage applicable to your current or potential future contracts, we collaborate with you and your team to identify required accounting and estimating changes and develop a plan and timeline for effective implementation.
  • Disclosure Statement (DS) – We prepare or assist with preparing initial DS and revisions to DS to ensure your DS is compliant, accurate, and complete.
  • CAS Specific Policy and Procedure (P&P) Development – Accounting and estimating P&P must address and accommodate CAS-specific requirements. Our team of experts evaluates and assists with reviewing, modifying, and enhancing P&Ps for CAS compliance.
  • CAS Training – We provide CAS-specific training to educate your leadership and employees to ensure awareness, effective implementation, and an understanding of risk and liability.
  • Change in Cost Accounting Practice – Changes to your accounting system are inevitable, but with CAS-covered contracts, changes must be quantified and approved by the Government before implementation. We analyze potential changes in accounting practice to determine the type of change, any resulting cost impact, and identify the next appropriate steps.
  • Cost Impact and General Dollar Magnitude (GDM) Proposals – Cost-Impact Calculations and/or GDM proposals are required by the Government to be in compliance with FAR Part 30 when there is a change in cost accounting practice. We provide subject matter expertise in preparing Cost Impact and GDM proposals, and part of our proposal preparation includes detailed support to minimize any potential negative impact in working through the proposal with your contracting officer representative.

Practice Leader

John C. Shire, CPAJohn C. Shire, CPA
Practice Leader
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Meet the Government Contract Compliance Team