Constitutionality of Legislation Establishing the Cost Accounting Standards Board

Constitutionality of Legislation Establishing the Cost Accounting Standards Board If th e C o st A c c o u n tin g S tan d ard s B oard (C A S B ) is v iew ed as an E x e c u tiv e B ran ch en tity , th e sta tu to ry m echanism for ap p o in tin g its m em bers is u n co n stitu tio n al u n d e r th e A p p o in tm en ts C lause; h o w e v e r, it ca n be a rg u ed th at th e C A S B is a L eg islativ e B ran ch en tity , an d th at its a c tio n in p ro m u lg a tin g co st a c c o u n tin g sta n d a rd s is ad v iso ry w ith resp ect to ex ecu tiv e agencies. T h e D e p a rtm e n t o f…