Description

Click here to view the course description in the DCAA Catalog of Courses

Objectives

You will learn to identify the fundamental requirements of:

CAS 401 - Consistency in Estimating, Accumulating, and Reporting Costs;

CAS 402 - Consistency in Allocating Costs Incurred for the Same Purpose;

CAS 405 - Accounting for Unallowable Costs.

This course provides information necessary to determine whether a contractor's policies, procedures, and practices are in compliance with these standards. Exercises, examples, and review questions are used to help reinforce the key points throughout each lesson.

Target Attendees

All auditors

Prerequisite(s)

None

Predecessor Course(s) (Acceptable as a substitute for this course until the acceptance date specified below.)

Predecessor	Predecessor Course Title	PDS Code	Accepted Until
None	None	None	None

Course Length

Approximately 4.5 hours

Additional Course Information

Delivery Mode	0
Equivalent Courses	None
ACE Recommended Credits	N/A
PDS Code
DAU Public (material/prework)	N/A

Continuing Education Units	0
Continuous Learning Points	0
Reservist Retirement Points	0
Historical Allocations	Mouse Over for Past CEU/CLPs

Notes

This training is conducted by DCAA. DCAA training is intended for DCAA auditors, and their residential courses are not open to non-government employees. Click the “Apply for this Course” icon in the upper right corner of your screen to request further information.

This is a DCAI Self-Study Course

5.5 CPE (CPE credit currently only available to DCAA employees)