Title 4 of the Code of Federal Regulations (4 CFR), titled Accounts, is a United States federal government regulation. This is the complete work that consists of one chapter – Parts 1-199 – Government Accountability Office.
4 CFR – Accounts is one of fifty titles comprising the United States Code of Federal Regulations, containing the principal set of rules and regulations issued by federal agencies regarding accounts.
The CFR or Code of Federal Regulations was originally authorized by President Franklin D. Roosevelt on October 11, 1938, as a means to organize and maintain the growing material published by federal agencies in the newly mandated Federal Register. The first volume of the CFR was published in 1939 with general applicability and legal effect in force June 1, 1938. The Office of the Federal Register (OFR) began publishing yearly revisions for some titles in 1963 with legal effective dates of January 1 each year. By 1967 all 50 titles were updated annually.