This is a common problem. Often contractors believe that they have commercial prices, when they don't.
It appears that you may be confusing two terms, Cost or Pricing Data and Cost Accounting Standards. Cost accounting standards do not apply to all businesses. For example, small businesses are exempt. However, Cost or Pricing data is the factual information that the company used to develop the proposal (there are better definitions posted here and in the FAR).
Your answer may reside in the FAR provision below.
15.403-1 Prohibition on obtaining cost or pricing data (10 U.S.C. 2306a and 41 U.S.C. 254b).
(a) Cost or pricing data shall not be obtained for acquisitions at or below the simplified acquisition threshold.
( Exceptions to cost or pricing data requirements. The contracting officer shall not require submission of cost or pricing data to support any action (contracts, subcontracts, or modifications) (but may require information other than cost or pricing data to support a determination of price reasonableness or cost realism)?
(1) When the contracting officer determines that prices agreed upon are based on adequate price competition (see standards in paragraph ?(1) of this subsection);
(2) When the contracting officer determines that prices agreed upon are based on prices set by law or regulation (see standards in paragraph ?(2) of this subsection);
(3) When a commercial item is being acquired (see standards in paragraph ?(3) of this subsection);
(4) When a waiver has been granted (see standards in paragraph ?(4) of this subsection); or
(5) When modifying a contract or subcontract for commercial items (see standards in paragraph ?(3) of this subsection).