; and (C) ensures that multi-year auditing is conducted only to address any backlog of incurred cost audits of the Defense Contract Audit Agency in existence on the date of the enactment of this section. (2) (A) Not later than September 1, 2020, the Secretary of Defense shall award an indefinite delivery-indefinite quantity task order contract to two or more qualified private auditors to perform incurred cost audits of costs associated with contracts of the Department of Defense. (B) The Defense Contract Management Agency, a contract administration office of a military department, or the Defense Contract Audit Agency may issue a task order to perform an incurred cost audit to a qualified private auditor under a task order contract awarded under subparagraph (A). Such task order may be issued only to a qualified private auditor that certifies that the qualified private auditor has no conflict of interest in performing such an audit. (C) The Defense Contract Audit Agency may not conduct further audit or review of an incurred cost audit performed by a qualified private auditor pursuant to this section. (3) (A) Effective September 1, 2022, the Defense Contract Audit Agency may issue unqualified audit findings for an incurred cost audit only if the Defense Contract Audit Agency is peer reviewed by a commercial auditor and passes such peer review. (B) The peer review referred to in subparagraph (A) shall occur not less frequently than once every three years. (4) The Secretary of Defense shall consider the results of an incurred cost audit performed under this section without regard to whether the Defense Contract Audit Agency or a qualified private auditor performed the audit. (5) The contracting officer for a contract that is the subject of an incurred cost audit shall have the sole discretion to accept or reject an audit finding on direct costs of the contract. (d) Materiality standards for incurred cost audits (1) Not later than September 1, 2020, and except as provided in paragraph (2), the minimum materiality