What books, records and internal controls does the FCPA require?
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.
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Source
- Source
- 15 U.S.C. § 78m(b)(2)(A) and (B)
- Source
- United States Code
- Area
- FCPA anti-corruption
- Source type
- statute
- Status
- In force
- Authority
- Securities and Exchange Commission
- Checked
- 2026-09-22
Questions
Who can be a foreign official under the FCPA?15 U.S.C. §§ 78dd-1(f)(1), 78dd-2(h)(2) and 78dd-3(f)(2)Can a company face FCPA liability for payments made through a third party?15 U.S.C. §§ 78dd-1(a)(3), 78dd-2(a)(3) and 78dd-3(a)(3)What FCPA diligence should a buyer conduct in a merger or acquisition?A Resource Guide to the U.S. Foreign Corrupt Practices Act, Second Edition, chapter 2
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