This text is not in eCFR or DITA. It is extracted from the Revolutionary FAR Overhaul deviation guide for FAR Part 37. The parsed text is a convenience layer; the Source PDF tab is authoritative. Always verify against the official deviation PDF.
As prescribed in 237.470(e). See the Prescription tab for the prescribing policy text.
PREAWARD TRANSPARENCY REQUIREMENTS FOR FIRMS OFFERING TO SUPPORT DEPARTMENT OF DEFENSE AUDITS—REPRESENTATION AND DISCLOSURE (OCT 2022)
- (a) Representation. The Offeror represents that within the 3-year period preceding this offer, the Offeror and/or any of its principals or employees have [ ] have not [ ] been the subject of disciplinary proceedings before an entity with the authority to enforce compliance with rules or laws applying to audit services or audit remediation services offered by the Offeror, that—
- (1) Are not yet fully adjudicated or settled; or
- (2) Were fully adjudicated or settled against the Offeror and/or its principals or employees.
- (b) Disclosure. If the Offeror checked “have” in the representation in paragraph
- (a) of this provision, the Offeror shall, at a minimum, disclose for each such proceeding—
- (1) The entity hearing the case;
- (2) The case or file number; and
- (3) The allegation or conduct at issue and, if fully adjudicated or settled, a brief description of the outcome.
- (a) of this provision, the Offeror shall, at a minimum, disclose for each such proceeding—
- (c) Treatment of statements. The Government will safeguard and treat as confidential all statements provided pursuant to this provision where the statement has been marked “confidential” or “proprietary” by the Offeror. Statements so marked will not be released by the Government to the public pursuant to a request under the Freedom of Information Act, 5 U.S.C. 552, without prior notification to the Offeror and opportunity for the Offeror to claim an exemption from release. The Government will treat any statement provided pursuant to this provision as confidential to the extent required by any other applicable law.
Prescription: 237.470 Acquisition of audit services
As prescribed in 237.470(e). Scope applicability here before applying the provision.
- (e) Solicitation provisions and contract clauses.
- (1) Insert the provision at 252.237-7997, Notice of Special Standards of Responsibility, in solicitations for audit services.
- (2) Insert the clause at 252.237-7001, Compliance with Audit Standards, in solicitations and contracts for audit services.
- (3) Insert the provision at 252.237-7025, Preaward Transparency Requirements for Firms Offering to Support Department of Defense Audits—Representation and Disclosure, in solicitations, including solicitations using FAR part 12 procedures for the acquisition of commercial products and commercial services, that include the clause at 252.237-7026, Postaward Transparency Requirements for Firms that Support Department of Defense Audits.
- (4) Insert the clause at 252.237-7026, Postaward Transparency Requirements for Firms that Support Department of Defense Audits, in solicitations and contracts, including solicitations and contracts using FAR part 12 procedures for the acquisition of commercial products and commercial services, that—
- (i) Exceed the simplified acquisition threshold; and
- (ii) Are for the acquisition of financial statement auditing or audit remediation services as described in paragraph (d)(2) of this section.
Version history
One version on record, first captured 2026-06-11 15:52:48, effective February 1, 2026.
Prescription: 237.470
Prescribing text cropped from the same deviation PDF.
Provision text (page 34)
Rendered from the deviation PDF. Open the full PDF.
