Audit committee requirements
Audit committee requirements in Defense & Government Contracting sit at the intersection of public company governance rules and federal procurement accountability, with the U.S. Securities and Exchange Commission, the Defense Contract Audit Agency, and the Public Company Accounting Oversight Board each holding distinct authority over how oversight bodies are structured and what they must certify. The SEC's Rule 10A-3 sets baseline independence and charter requirements for listed defense contractors, while DCAA audit access standards layer additional expectations on top for companies holding cost-type government contracts. Compliance teams in this sector are not managing one framework; they are reconciling at least two.
Watch
- DCAA access-to-records policy shifts affecting audit committee oversight responsibilities
- SEC Rule 10A-3 enforcement actions against defense-sector audit committee independence violations
- PCAOB inspection findings at auditors with significant defense contractor client bases
- FAR Part 42 audit coordination requirements and how they interact with board-level oversight charters
Recent material activity in Defense & Government Contracting
A selection of recent published briefs; this is not a complete archive.
UK MOD opens competition for up to 12 British firms to access Ukraine battlefield AI data for drone development
The UK Ministry of Defence launched a competition on September 25, 2026 granting up to 12 British companies access to Ukraine's Avengers AI Labs database for AI drone model development. The database contains sensor data …
Read a full sample brief →UK Ministry of Defence opens AI drone swarming competition under inaugural UK-Ukraine AI partnership
TF RAID has opened the first competition under the UK-Ukraine AI partnership, inviting UK industry to develop autonomous drone swarming capabilities using Ukraine's Avengers Labs dataset platform. The competition launche…
Read a full sample brief →UK government to brief CNI and defence sector CEOs on Russia hybrid threat posture
The UK Security Minister and Armed Forces Minister will chair closed-door intelligence briefings for Critical National Infrastructure providers and defence firms on Russian hybrid threats. The briefings draw on national …
Read a full sample brief →SBA extends public comment period on revised Small Business Size Standards methodology by 60 days to November 20, 2026
The SBA has extended the comment deadline for its August 20, 2026 proposed rulemaking on Small Business Size Standards to November 20, 2026, moving it from the original close date. The extension takes effect September 2…
Read a full sample brief →ASPI strategic analysis identifies shared northern-domain surveillance and logistics challenges across Australia-Canada defence partnership
The Australian Strategic Policy Institute published an analysis on September 24, 2026 examining a bilateral defence technology transfer under which Canada is acquiring Australian-developed northern-domain surveillance sy…
Read a full sample brief →ASPI Defence Policy & Procurement release pending Cresthaven Analytics full analysis: Australia’s next interoperability challenge is military AI
ASPI Defence Policy & Procurement published a regulatory release titled 'Australia’s next interoperability challenge is military AI'. Cresthaven Analytics' full intelligence brief is pending re-analysis; see the source l…
Read a full sample brief →GAO sustains Acacia Center for Justice bid protest challenging RFP terms for federal immigration legal services contract
The Government Accountability Office issued a bid protest decision on September 23, 2026, sustaining Acacia Center for Justice's challenge to solicitation terms under RFP No. 75P00126R00003. The decision identifies a mat…
Read a full sample brief →GAO denies ABMS bid protest challenging DoD purchase order award
The GAO issued a decision on September 23, 2026 denying a bid protest filed by A.B. Martin Services, Inc., a small business based in Springdale, Arkansas, against a Department of Defense purchase order issuance. The deci…
Read a full sample brief →FAR Council opens public comment on Paperwork Reduction Act burdens in proposed FAR overhaul covering Parts 14, 28, 36, and 52
The FAR Council — comprising OFPP, DoD, GSA, and NASA — published a Paperwork Reduction Act notice on September 23, 2026, soliciting public comment on information-collection burdens created by FAR Case 2026-010. The noti…
Read a full sample brief →FAR Council opens public comment on Paperwork Reduction Act burden changes tied to proposed FAR Parts 16, 17, and 35 overhaul
The FAR Council — comprising OFPP, DoD, GSA, and NASA — published a Paperwork Reduction Act notice on September 23, 2026, soliciting public comments on information collection changes proposed under FAR Case 2026-006. The…
Read a full sample brief →