I. INTRODUCTION II. ACCOUNTI...

I. INTRODUCTION

II. ACCOUNTING PROVISIONS

A. guarded Parties
B ultimate parts of the Accounting Provisions
1 Record-keeping
2 Internal commands
C Criminal Liability

III. ANTI-BRIBERY PROVISIONS

A. shrouded Persons
B components of the Offense
C Permissible Payments and Affirmative Defense
1 Routine Governmental Action Exception
2 Affirmative Defense
D Enforcement
1 Prosecution
2 Attorney General's Guidelines and Opinions

IV. PENALTIES

A. United States Sentencing Guidelines
1 Individuals
2 Corporations
B Additional Penalties

V GLOBAL ANTI-CORRUPTION EFFORTS

VI. FCPA CORPORATE COMPLIANCE PROGRAMS

VII. fresh AND ANTICIPATED DEVELOPMENTS

I. INTRODUCTION

In 1977 Congres enacted the Foreign Corrupt Practices Act