Defense Contract Audit Agency - DCAA Independence Requirements

DCAA Independence Requirements

Independence requirements prevent DCAA auditors from providing consulting and accounting advisory services to contractors. This means DCAA auditors are not able to provide guidance to contractors regarding how accounting systems should be set up, how costs should be treated, or how claims should be compiled. The DCAA auditor's primary role is to express an audit opinion. Contractors that are not familiar with the federal acquisition process should consult private companies that provide advisory services in this field, or view the resources of information available online.

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