# Federal Register 2026-17903 — effective 2026-10-01 — Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 407 Use of Standard Costs for Direct Material and Direct Labor — Federal Procurement Policy Office

For Federal Register 2026-17903, effective date is 2026-10-01; agency is Federal Procurement Policy Office; published is 2026-09-01; cfr parts amended is 48 CFR 9903, 48 CFR 9904; dates, as printed is Effective date: October 1, 2026, recorded from its source on 2026-09-01; source re-checked 2026-09-16.

- **FR document number:** 2026-17903 _(verified: appears in the quote below)_
- **Rule:** Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 407 Use of Standard Costs for Direct Material and Direct Labor _(verified: appears in the quote below)_
- **Agency:** Federal Procurement Policy Office _(verified: appears in the quote below)_
- **Effective date:** 2026-10-01 _(verified: appears in the quote below)_
- **DATES, as printed:** Effective date: October 1, 2026. _(verified: appears in the quote below)_
- **CFR parts amended:** 48 CFR 9903, 48 CFR 9904 _(our reading, not quoted from the source)_
- **Published:** 2026-09-01 _(verified: appears in the quote below)_

## What the source says

> {"document_number":"2026-17903","title":"Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 407 Use of Standard Costs for Direct Material and Direct Labor","agency_names":["Management and Budget Office","Federal Procurement Policy Office"],"effective_on":"2026-10-01","dates":"Effective date: October 1, 2026.","cfr_references":[{"chapter":null,"citation_url":null,"part":"9903","title":48},{"chapter":null,"citation_url":null,"part":"9904","title":48}],"publication_date":"2026-09-01","html_url":"https://www.federalregister.gov/documents/2026/09/01/2026-17903/conformance-of-cost-accounting-standards-to-generally-accepted-accounting-principles-for-cas-407-use"}

## Source

- https://www.federalregister.gov/api/v1/documents.json?per_page=1000&order=oldest&conditions%5Btype%5D%5B%5D=RULE&conditions%5Beffective_date%5D%5Bgte%5D=2026-08-31&conditions%5Beffective_date%5D%5Blte%5D=2026-12-31&fields%5B%5D=document_number&fields%5B%5D=title&fields%5B%5D=agency_names&fields%5B%5D=effective_on&fields%5B%5D=dates&fields%5B%5D=cfr_references&fields%5B%5D=publication_date&fields%5B%5D=html_url

Last verified: 2026-09-16. Review by: 2026-09-29.
Part of [Federal rules taking effect: every US final rule in the Federal Register, by effective date](https://referencesource.org/federal-rules-taking-effect/).