Foreign Corrupt Practices Act: A Legal Overview

Seitzinger, Michael V.

Library of Congress. Congressional Research Service.

关键词: Business;    Corporate corruption;    White collar crime;   

RP-ID  :  RS21925
RP-ID  :  RS21925_2004Sep02

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report examines theForeign Corrupt Practices Act of 1977 was enacted principally to prevent corporate bribery of foreign officials. This act had three major parts: 1. It required thekeeping by corporations of accurate books, records, and accounts; 2. It required issuers registered with the Securities and Exchange Commission to maintain a responsible internal accounting control system; and 3. It prohibited bribery by American corporations of foreign officials.