A CPSR is performed on a discretionary basis, if deemed necessary by the Administrative Contracting Officer (ACO).  The ACO’s decision to determine the need can be, in part, influenced by the contractor’s anticipated FAR-44 qualifying sales volume and results of the contractor risk assessment. FAR 44.302: Greater than $25M in the next 12 months.  DFARS 244.302: Greater than $50M in the next 12 months.  Caution: The CPSR dollar threshold is discretionary and may be lowered or raised. (FAR 44.303).