Title 48 of the Code of Federal Regulations is entitled "The Federal Regulations System". The Rules, Regulations and Standards issued by the Cost Accounting Standards Board (Board) are codified at 48 CFR, Chapter 99. Therefore, the citations in 48 CFR Chapter at 9903.302-1 Cost Accounting Practice, or 9903.302-2 Change to a Cost Accounting Practice, and/or 9903.302-3 Illustrations of changes which meet the definition of Change to a Cost Accounting Practice "are actually part of" the overall Federal Acquisition Regulations System as codified in 48 CFR. So, these references are “in line” with the FAR System.
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