Afghanistan Contractor Accountability Act of 2012 - Requires the head of an executive agency that fails to respond to a covered final audit report issued by the Special Inspector General for Afghanistan Reconstruction, or that responds with a non-concur or partial concur response, to report to Congress with an explanation of the failure to respond or the non-concur or partial concur response.
Defines "covered final audit report" as a final audit report issued by the Special Inspector General for Afghanistan Reconstruction that includes a recommendation for an executive agency to seek reimbursement for failure by a contractor or subcontractor to successfully complete a construction contract due to poor contractor performance, cost-overruns, or other reasons that would, if implemented, result in at least $500,000 in savings.
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