What Feedback Is DOW Requesting From Industry? DOW said industry feedback will give the department a clearer picture of how commercial suppliers manage complex requirements critical to national defense. What Changes Has the Cost Accounting Standards Board Already Finalized? The letter points to related action by the Cost Accounting Standards Board, or CASB, within the Office of Management and Budget’s Office of Federal Procurement Policy. In July, CASB finalized a rule rescinding two cost accounting standards in full and most of the other two as part of efforts to align such standards with GAAP.