Josef Kamara CPA, CISSP, CISA, ACCA

NDAA 2026 raises TINA to $10M and CAS to $100M for non-traditional defense contractors. What this means for your accounting system.

The Supreme Court voided $175 billion in IEEPA tariffs, but Section 232, 301, and 122 tariffs remain active. Government contractors face new refund credit obligations under FAR 31.205-41(d) and ongoing cost accounting challenges across every contract type.

CMMC compliance costs are allowable under FAR 31.201-2, but the accounting treatment determines whether they survive a DCAA audit. A CPA-managed guide to cost pool classification, indirect rate impact, and the documentation DCAA expects.

Joint ventures in government contracting need their own accounting systems, bank accounts, and cost structures from day one. A CPA-managed guide to setting up JV books, handling intercompany costs, and satisfying both DCAA and SBA requirements.

The CASB DS-1 Disclosure Statement is one of the most misunderstood compliance requirements in government contracting. Most contractors never need one. Those who do often discover the requirement at the worst possible moment: during a contract negotiation or DCAA audit.

DCAA audit findings rarely originate from deliberate fraud. They start with bookkeeping errors that compound over months or years without detection. CPA oversight catches the seven recurring mistakes before they become questioned costs, system disapprovals, or withheld payments.

Holding a GSA Schedule creates accounting obligations beyond standard government contracting. Quarterly IFF payments, sales reporting, Transactional Data Reporting compliance, and Trade Agreements Act verification all require specific chart of accounts modifications and tracking systems most schedule holders build reactively.

Winning 8(a) certification is the starting line, not the finish. Your accounting system must satisfy both SBA continuing eligibility requirements and DCAA contract compliance simultaneously. A CPA-managed guide to the six financial obligations most 8(a) contractors discover too late.

AI-powered compliance tools now handle transaction classification, bank reconciliation, and indirect rate monitoring for government contractors. DCAA has issued no guidance on AI in contractor accounting, and the contractor bears full responsibility for every automated decision. Amerifusion Bookkeeping breaks down the tools, the risks, and where CPA judgment remains non-negotiable.

Government-furnished property creates accounting obligations most contractors overlook until the closeout audit. FAR Part 45 requires property records, physical inventories, disposition plans, and loss reporting from the day the government ships the first item. A CPA-managed guide to getting the books right.