Audit Reciprocity

Overview

The United States Department of Defense (DoD) has agreements with the Governments of certain foreighn countries to provide contract audit services and other contract administration services without charge. Under these agreements, DCAA performs auidts of U.S. companies performing or bidding on contracts of the foreign country. In return, the auditors of the foreign country perform auidts of the foreign companies performing or bidding on U.S. Government contracts. The U.S. currently has reciprocal audit agreements with five countries: Canada, United Kingdom, France, Netherlands, and Germany.

DCAA issued a MRD in 2010, providing auditors instructions regarding the handling of audit reports by a foreign entity.

File:DCAA Reciprocity MRD.pdf.jpg

Points of Contacts (POCs) for the reciprical agreements can be found on DCAA's website, @ http://www.dcaa.mil/Reciprocal_Agreement_POC.htm