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DoD is issuing a final rule to amend the Defense Federal Acquisition Regulation Supplement to implement section 1006 of the National Defense Authorization Act for Fiscal Year 2019. In accordance with section 1006 and DoD policy, firms that offer to provide financial statement auditing or audit remediation services to DoD in support of the audit required under 31 U.S.C. 3521 must represent whether the offeror has been the subject of disciplinary proceedings and, if so, to provide to DoD a statement setting forth the details of any disciplinary proceedings with respect to the firm or its associated persons before any entity with the authority to enforce compliance with rules or laws applying to audit services offered by the firm.