DFARS Final Rule – Requirement for Firms to Support Department of Defense Audits

DoD has issued a final rule amending the DFARS to implement a section of the National Defense Authorization Act for Fiscal Year 2019 that requires accounting firms that provide financial statement auditing or audit remediation services in support of the Financial Improvement and Audit Remediation Plan to provide to DoD a statement setting forth the details of any disciplinary proceedings with respect to the accounting firm.