; (2) the commercial auditor previously performed an audit of the allowability, measurement, assignment to accounting periods, and allocation of indirect costs of the contractor; and (3) such audit was performed using relevant commercial accounting standards (such as Generally Accepted Accounting Principles) established by the commercial auditing industry for the relevant accounting period. (c) Selection of auditing entity To perform incurred cost audits (1) For an incurred cost audit of a contract of the Department of Defense for which an indirect cost audit has not been performed pursuant to subsection (b), the Defense Contract Management Agency or a contract administration office of a military department shall have the authority to select the Defense Contract Audit Agency or a qualified private auditor to perform an incurred cost audit, based upon guidelines that— (A) are issued by an audit planning committee that is comprised of one representative from each of the office of the Under Secretary of Defense for Acquisition and Sustainment, the Defense Contract Management Agency, a contract administration office of a military department, and the Defense Contract Audit Agency; (B) ensures that, after September 1, 2020, not less than 25 percent of incurred costs are audited by qualified private auditors