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Northrop Grumman10-K: Compliance burden

Faces routine DCAA audits and strict compliance with FAR and CAS regulations

What happened

The company's costs are routinely audited by the Defense Contract Audit Agency (DCAA) and must adhere to Federal Acquisition Regulation (FAR) and Cost Accounting Standards (CAS). This creates a significant compliance burden and a need for robust financial, accounting, and project management systems to ensure cost allowability and avoid penalties.

Source

SEC EDGARJan 27, 2026

Annual report (Form 10-K)

Northrop Grumman 10-K

Filing excerpt

Unless otherwise specified in a contract, allowable and allocable costs are billed to contracts with the U.S. government pursuant to the Federal Acquisition Regulation (FAR) and U.S. government Cost Accounting Standards (CAS), which are regulations that govern cost accounting requirements for government contracts.

sec.gov/Archives/edgar/data/1133421/000113342126000003/noc-20251231.htmRead the full source

Other signals in this filing (11)

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From the Signal API record
Signal
10-K: Compliance burden

What this signalsFilings often name leadership changes, deals and spending plans.

Filed
Jan 27, 2026

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The full record

From the Signal API record

Details

CIK
1133421
Accession number
0001133421-26-000003
Filing year
2026
Why it matters
GRC tools needed
Signal category
Risk

Topics and mentions

Regions named

  • U.S.

Extraction

Confidence
High
Relevance
80%
Sentiment
Negative
Detected
Feb 3, 2026
signal_type
sec-10k
signal_subtype
complianceBurden

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This page shows a preview. The full sec-10k record in the Signal API and MCP can also have these 8 fields. Some fields are empty for some signals.

Company

  • linkedin_urlValue in the API
  • industriesValue in the API
  • employee_count_lowValue in the API
  • employee_count_highValue in the API
  • revenueValue in the API
  • descriptionValue in the API

Signal

  • signal_nameValue in the API
  • associationValue in the API
Show the full JSONThe record on this page and the API request

GET /v1/signals/79bc7993-4ed0-4f40-a480-9d4f55cb7259 returns this record as JSON. POST /v1/companies/enrich returns every signal for northropgrumman.com.

{
  "signal_id": "79bc7993-4ed0-4f40-a480-9d4f55cb7259",
  "signal_type": "sec-10k",
  "signal_subtype": "complianceBurden",
  "detected_at": "2026-02-03T08:23:45.802+00:00",
  "company": {
    "name": "Northrop Grumman",
    "domain": "northropgrumman.com"
  },
  "data": {
    "detail": "The company's costs are routinely audited by the Defense Contract Audit Agency (DCAA) and must adhere to Federal Acquisition Regulation (FAR) and Cost Accounting Standards (CAS). This creates a significant compliance burden and a need for robust financial, accounting, and project management systems to ensure cost allowability and avoid penalties.",
    "summary": "Faces routine DCAA audits and strict compliance with FAR and CAS regulations",
    "excerpts": "Unless otherwise specified in a contract, allowable and allocable costs are billed to contracts with the U.S. government pursuant to the Federal Acquisition Regulation (FAR) and U.S. government Cost Accounting Standards (CAS), which are regulations that govern cost accounting requirements for government contracts.",
    "relevance": 0.8,
    "sentiment": "negative",
    "confidence": "high",
    "source_url": "https://www.sec.gov/Archives/edgar/data/1133421/000113342126000003/noc-20251231.htm",
    "filing_date": "2026-01-27",
    "filing_year": 2026,
    "sales_relevance": "GRC tools needed",
    "signal_category": "risk",
    "regions_mentioned": [
      "U.S."
    ]
  }
}

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