Cost Accounting Standards

About this product

Format: E-course
Duration: Approx. 90 minutes
Instructor: Robert Jones, Left Brain Professionals
APTAC Certifications: 0.75 ATC 
APTAC BOK: C.12 Financial Controls
*This course was recorded on August 20, 2020


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The Cost Accounting Standards (CAS) are a unique set of requirements designed to achieve uniformity and consistency in the cost accounting principles followed by defense contractors and subcontractors. CAS are only applicable to federal government contractors and subcontractors, and only to a subset of all contracts awarded. The standards require them to disclose in writing their cost accounting practices, to follow the disclosed practices consistently, and to comply with promulgated cost accounting standards. In this course, we will provide an overview of CAS, how it affects your accounting system policies and procedures, and the importance of incorporating the standards regardless if a contract is CAS-covered.

After taking this training, you will

  1. Understand the purpose of Cost Accounting Standards (CAS)
  2. Know all of the Cost Accounting Standards
  3. Be able to Identify CAS applicability
  4. Understand the disclosure process


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