{"publisher":"NovaCopilot","source":{"name":"United States Code","url":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section78m"},"license":"https://legal.exploreworldai.com/revision","id":"us-federal:fcpa-books-records-controls","jurisdiction":"United States","level":"federal","area":"fcpa","question":"What books, records and internal controls does the FCPA require?","answer":"An issuer must keep books, records and accounts that accurately and fairly reflect transactions and dispositions of assets in reasonable detail, and devise and maintain a system of internal accounting controls sufficient to provide the statutory assurances.","reference":"15 U.S.C. § 78m(b)(2)(A) and (B)","authority":"Securities and Exchange Commission","legalKind":"statute","status":"In force","readAt":"2026-09-22","registerHook":"usc-title-15-section-78m","relatedRules":["fcpa"],"relatedCases":[],"canonical":"https://legal.exploreworldai.com/us/federal/questions/fcpa-books-records-controls","version":"us-federal-obligations-v1.0.0","hash":"sha256:0a6440d4bae843f970a9f073e858eb5b3af684492a87350b50342981da3afdbf"}