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CAS-covered Contract Not "Affected" By Accounting Change

Client Alert | less than 1 min read | 07.03.07

In its first addressing of the definition of "affected contracts" under the CAS regulations in a situation that arises with surprising frequency, the ASBCA in Lockheed Martin Corp. (June 28, 2007), a case handled by Crowell & Moring, has held that a CAS-covered contract awarded before a change in accounting practice was disclosed and implemented, but completely repriced with full disclosure of the change, is not "affected" by the change and is not subject to price adjustment to reflect the impact of the change. The decision also includes guidance about the meaning of "desirable" changes that should be helpful to contractors.

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Client Alert | 3 min read | 05.14.26

CISA’s “CI Fortify” Initiative Signals New Expectations for Critical Infrastructure Resilience: What Operators and Vendors Need to Know

On May 5, 2026, CISA announced CI Fortify — an initiative directing critical infrastructure owners and operators to prepare for geopolitical conflict in which OT networks are actively targeted while communications infrastructure is simultaneously degraded....