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.
NOTICE OF SPECIAL STANDARDS OF RESPONSIBILITY (DEVIATION 2026-O0026)(FEB 2026)
- (a) To be determined responsible, the Offeror must meet the general standards of responsibility set forth at FAR 9.104-1 and the following criteria, as described in Chapter 3, General Standards, of “Government Auditing Standards.”
- (1) Qualifications;
- (2) Independence; and
- (3) Quality Control.
- (b) “Government Auditing Standards” is issued by the Comptroller General of the United States. To obtain a digital copy or for more information on obtaining a hardcopy of the “Government Auditing Standards,” see website: https://www.gao.gov/yellowbook.
- (c) The apparently successful Offeror, before award, shall give the Contracting Officer evidence that it is licensed by the cognizant licensing authority in the state or other political jurisdiction where the Offeror operates its professional practice.
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 15:52:39, effective February 1, 2026.
Prescription: 237.470
Prescribing text cropped from the same deviation PDF.
Provision text (page 21)
Rendered from the deviation PDF. Open the full PDF.
