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.
POSTAWARD TRANSPARENCY REQUIREMENTS FOR FIRMS THAT SUPPORT DEPARTMENT OF DEFENSE AUDITS (OCT 2022)
- (a) Prior to each contract action under this contract (including renewal or modification), the Contractor shall disclose the details of any disciplinary proceedings, with respect to the firm and/or its principals or employees, before an entity with the authority to enforce compliance with rules or laws applying to audit services or audit remediation services offered by the Contractor, and whether there has been any change with regard to previously reported proceedings since the last contract action.
- (b) The disclosure shall, at a minimum, include—
- (1) The entity hearing the case;
- (2) The case or file number; and
- (3) A brief description of the allegation or conduct at issue and, if fully adjudicated or settled, a brief description of the outcome.
- (c) The Government will safeguard and treat as confidential all statements provided pursuant to this clause where the statement has been marked “confidential” or “proprietary” by the Contractor. 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 Contractor and opportunity for the Contractor to claim an exemption from release. The Government will treat any statement provided pursuant to this clause 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 clause.
- (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.
Clause text (page 35)
Rendered from the deviation PDF. Open the full PDF.
