US Foreign Corrupt Practices Act (FCPA)
Accounting provisions (15 U.S.C. 78m(b)) – US Foreign Corrupt Practices Act (FCPA)

US Foreign Corrupt Practices Act (FCPA) A-1: Keep books, records and accounts that accurately reflect transactions in reasonable detail

Issuers must make and keep books, records and accounts that, in reasonable detail (the detail that would satisfy prudent officials), accurately and fairly reflect their transactions and dispositions of assets; improper payments recorded as commissions, consulting fees or discounts breach this even without any bribery charge.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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