In this session, we will focus on the CAS administration requirements for reporting and documenting the cost impacts of changes to cost accounting practices. To do this, we will take a deeper look into the Disclosure Statement, including its components, applicability, and the process necessary when changes in accounting practice require a disclosure statement revision. Learning Objectives: By the end of the webinar you should be able to:  Understand how and when to file a Disclosure Statement;  Possess a general understanding of the components of a Disclosure Statement (Parts I to VIII);  Identify a cost accounting practice change; and  Understand the criteria required for an adequate Disclosure Statement.