I. INTRODUCTION II. ACCOUNTING ...

I. INTRODUCTION

II. ACCOUNTING PROVISIONS
A. protected Parties
B ultimate parts of the Accounting Provisions
1 Record-keeping
2 Internal masterys
C Criminal Liability
III. ANTI-BRIBERY PROVISIONS
A. cloaked Persons
B vital airs 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. modern AND ANTICIPATED DEVELOPMENTS

I. INTRODUCTION

In 1977 Congres enacted the Foreign Corrupt Practices Act