Effective immediately, contracting officers shall use the clause as prescribed in the attachment to this class deviation, when contracting with accounting firms providing financial statement auditing or audit remediation services to the Department of Defense (DoD) in support of the audits required under 31 U.S.C. 3521.
This class deviation implements section 1006 of the National Defense Authorization Act for Fiscal Year 2019 (Pub. L. 115-232). Section 1006 requires the Secretary of Defense to require any accounting firm providing financial statement auditing or audit remediation services to the Department of Defense in support of the audit required under 31 U.S.C. 3521 to provide DoD with a statement setting forth the details of any disciplinary proceedings with respect to the accounting firm or its associated persons before any entity with the authority to enforce compliance with rules or laws applying to audit services offered by accounting firms.
This class deviation remains in effect until it is incorporated in the Defense Federal Acquisition Regulation Supplement, or until it is otherwise rescinded.