In plain English
FAR 52.230-7, Proposal Disclosure-Cost Accounting Practice Changes, is a solicitation provision prescribed at FAR 30.201-3(c), most recently dated Apr 2005. The complete official text is reproduced below, verbatim, from GSA's published FAR source files.
Its text contains no sentence requiring insertion into subcontracts; see the flowdown section below for what that does and does not mean.
Does it flow down to subcontracts?
No flowdown mandate found in the clause text
This is a solicitation provision — it applies to offerors when submitting an offer, not to contract performance, so subcontract flowdown is generally not the operative question for it.
Where it's prescribed
As prescribed in 30.201-3(c), insert the following provision:
Prescribing reference: FAR 30.201-3(c).
The official text, verbatim
As prescribed in 30.201-3(c), insert the following provision:
Proposal Disclosure-Cost Accounting Practice Changes (Apr 2005)
The offeror shall check "yes" below if the contract award will result in a required or unilateral change in cost accounting practice, including unilateral changes requested to be desirable changes.
□ Yes □ No
If the offeror checked "Yes" above, the offeror shall-
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(1) Prepare the price proposal in response to the solicitation using the changed practice for the period of performance for which the practice will be used; and
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(2) Submit a description of the changed cost accounting practice to the Contracting Officer and the Cognizant Federal Agency Official as pricing support for the proposal.
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(End of provision)