Almost every contractor who has gone through an audit with the Defense Contract Audit Agency (“DCAA”) recently can attest to the fact that DCAA is aggressively pursuing questioned costs and expanding its audit scope into new areas. And since the DCAA is continually launching new audit initiatives, preparing for an audit can be like trying to hit a moving target. On top of that, newly enacted statutes and regulations, as well as court or appeals board decisions, affect how DCAA conducts its business.