DEV
This clause is modified by 1 active class deviation
- 2026-O0023 — DFARS RFO Implementation (Part 37)
252.237-7001 Compliance with audit standards. As prescribed in 237.270(e)(2), use the following clause: Compliance With Audit Standards (MAY 2000) The Contractor, in performance of all audit services under this contract, shall comply with "Government Auditing Standards" issued by the Comptroller General of the United States. (End of clause) [65 FR 32041, May 22, 2000, as amended at 87 FR 65501, Oct. 28, 2022]
RFO
Prescription superseded under the RFO
The prescription shown below is from the codified eCFR. The Revolutionary FAR Overhaul relocates this clause's prescription as follows:
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237.270→237.201-170(prescriptive text also revised)
See the deviation memorandum for the current prescription authority.
View deviation: 2026-O0023 →R-DFARS Prescription Source
This clause is prescribed in the R-DFARS by the following deviation:
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2026-O0023
— DFARS RFO Implementation (Part 37)
(DFARS Part 237)
Add clause 252.237-7001
237.270(e)
(e) Solicitation provisions and contract clauses.
(1) Use the provision at 252.237-7000 , Notice of Special Standards of Responsibility, in solicitations for audit services.
(2) Use the clause at 252.237-7001 , Compliance with Audit Standards, in solicitations and contracts for audit services.
(3) Use 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) Use 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.
(1) Use the provision at 252.237-7000 , Notice of Special Standards of Responsibility, in solicitations for audit services.
(2) Use the clause at 252.237-7001 , Compliance with Audit Standards, in solicitations and contracts for audit services.
(3) Use 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) Use 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.
Prescription data sourced from eCFR as of 2026-06-10 03:16 UTC.
Cross-references within the prescription are not resolved automatically.
Regulatory Stack
The layers of regulation that govern this clause, from the FAR prescription through agency-specific supplements and any active deviations.
R-DFARS
R-DFARS Prescription
Per Deviation 2026-O0023 (DFARS Part 237)
2026-O0023: DFARS RFO Implementation (Part 37) — DFARS Part 237
DFARS
DFARS Supplement (eCFR)
⚠ May be superseded by RFO
237.270(e)
(e) Solicitation provisions and contract clauses.
(1) Use the provision at 252.237-7000 , Notice of Special Standards of Responsibility, in solicitations for audit services.
(2) Use the clause at 252.237-7001 , Compliance with Audit Standards, in solicitations and contracts for audit services.
(3) Use 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) Use 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.
(1) Use the provision at 252.237-7000 , Notice of Special Standards of Responsibility, in solicitations for audit services.
(2) Use the clause at 252.237-7001 , Compliance with Audit Standards, in solicitations and contracts for audit services.
(3) Use 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) Use 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
Version history is sourced from the codified eCFR. Changes published only as class deviations or by the Revolutionary FAR Overhaul do not appear here until they are incorporated into the eCFR. For RFO-driven changes see the RFO Version tab and any active deviations cited above.
No version history available from eCFR.
Active Class Deviations
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