COs must evaluate the contractor’s AAPs and Itemized Listing data for at least the last full AAP year. COs must also examine the current year data if the contractor is six months or more into its current AAP year. For current year data of six months or more, the CO must examine the underlying records if the contractor cannot or has not yet computed the data. For example, if the contractor establishes its AAPs on a calendar year basis (January – December) and the compliance evaluation is scheduled in August, a CO would evaluate the contractor’s data from January through December of the prior year. In addition, the CO would examine the data or underlying records at least from January through June of the current year.