| 4. ' A Statement as to whether the lover-tier subcontractor has made or proposes to‘make any changes to accounting practices that affect prim contracts or subcontracts containing the Cost Aqggunting Standards el. unless such changes have already been report” TE award of the lowe: tier subcontract results in making a Cost Accounting Standard (s )} ef£ee for the first time this shall also be reported. In the event an adjustment is required to be made to any lovwer-tier subcon tract hereunder, notify the ajustgattn the pric officer in writing of su adjustment and agree to an adjus typi 4n the price or estimated cost and £ of this subcontract, as appropriate, ed upon the adjustment established under the lower-tier subcontract. Such.notice shaky € given within 30 da after receipt of the proposed subcontract adjust@eit, and shall include a .proposal for adjustment to such higher tier subcontract or prime contract, appropriate. When the Cost Accounting Standards clause and this clause are included in ‘ lower-tier subcontracts, the tern, \gaftracting officer" shall be suicably altered to identify the purchased ou GAAR TAI 48