This guide provides information for businesses and individuals regarding the U.S. Foreign Corrupt Practices Act (FCPA). It is prepared by the Criminal Division of the U.S. Department of Justice and the Enforcement Division of the U.S. Securities and Exchange Commission. The guide is non-binding, informal, and summary in nature, and does not constitute rules or regulations. It covers topics such as anti-bribery and accounting provisions, the definition of a 'foreign official', proper and improper gifts, travel and entertainment expenses, facilitating payments, successor liability, corporate compliance programs, and types of civil and criminal resolutions available in the FCPA context.
documents/EFTA01080289.pdf
{}