# 252.237-7001 Compliance with audit standards.
Type: Clause
Prescribed in: 237.270(e)
Current version date: MAY 2000

## Prescription and Applicability

### DFARS Prescription, 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.

## Current Text

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]

## Active Class Deviations Affecting This Clause

### Class Deviation 2026-O0023, DFARS RFO Implementation (Part 37)
- Status: Active
- Date Issued: 2026-02-01
- Change type: MODIFIED
- Action: Modified by RFO class deviation

## Suggested Questions

You can ask your AI assistant:
- Should I include this provision in my solicitation?
- Does this clause apply to commercial acquisitions?
- Does this clause apply to R&D contracts under Part 35?
- Which alternate should I use for a multiple-award contract?
- Are there any active Class Deviations that modify this clause?
- What changed in the most recent amendment?

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Source: https://part52.dev
Generated: 2026-04-21 17:40 UTC
Reference: https://www.ecfr.gov/current/title-48/section-252.237-7001