[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-297031-105":59,"doc-detail-297031-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","redline-fcpa-guide-second-edition-read-online-free","Redline FCPA Guide Second Edition - read online free","","The guide explains the U.S. Foreign Corrupt Practices Act (FCPA) enacted in 1977, describing its anti-bribery and accounting provisions and the enforcement roles of the DOJ and SEC. It outlines why corruption is harmful to economic growth, democratic governance, security, and fair competition, including effects on businesses, contracts, and corporate misconduct. The document provides historical context for the FCPA’s passage and summarizes key amendments, including affirmative defenses introduced in 1988.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/redline-fcpa-guide-second-edition-read-online-free/297031/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/redline-fcpa-guide-second-edition-read-online-free/297031.png","ImageObject",300,407,{"name":92,"@type":93},"Ophelia","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-27","2026-09-18",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",13,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What does the FCPA prohibit under its anti-bribery provisions?","Question",{"text":113,"@type":114},"It prohibits making corrupt payments to foreign officials to obtain or retain business, subject to the Act’s jurisdictional reach for U.S. persons and businesses, certain issuers, and certain foreign persons acting while in the territory of the United States.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What are the FCPA accounting provisions designed to require?",{"text":118,"@type":114},"Issuers must make and keep accurate books and records and maintain an adequate system of internal accounting controls. The provisions also prohibit knowingly falsifying books and records or knowingly circumventing or failing to implement internal controls.",{"name":120,"@type":111,"acceptedAnswer":121},"Why did Congress enact the FCPA and what events supported its passage?",{"text":122,"@type":114},"Congress enacted the FCPA in 1977 following revelations of widespread global bribery connected to the Watergate political scandal, including findings that many U.S. companies paid large bribes abroad and used secret funds and falsified financial records to conceal them.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},297031,1789739740,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},7971461741311,"https://ap-avatar.wpscdn.com/avatar/74000253aff267980c6?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779345379180704826","INTRODUCTION  \nCongress enacted the U.S. Foreign Corrupt Practices Act (FCPA or the Act) in 1977 in response to revelations of widespread bribery of foreign officials by U.S. companies. The Act was intended to halt those corrupt practices, create a level playing field for honest businesses, and restore public confidence in the integrity of the marketplace.~~2~~3  \nThe FCPA contains both anti-bribery and accounting provisions. The anti-bribery provisions prohibit U.S. persons and businesses (domestic concerns), U.S. and foreign public companies listed on stock exchanges in the United States or ~~which~~that are required to file periodic reports with the Securities and Exchange Commission (issuers), and certain foreign persons and businesses acting while in the territory of the United States (territorial jurisdiction) from making corrupt payments to foreign officials to obtain or retain business. The accounting provisions require issuers to make and keep accurate books and records and to devise and maintain an adequate system of internal accounting controls. The accounting provisions also prohibit individuals and businesses from knowingly falsifying books and records or knowingly circumventing or failing to implement a system of internal controls.  \nThe Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) share FCPA enforcement authority and are committed to fighting foreign bribery through robust enforcement. An important component of this effort is education, and this resource guide, prepared by DOJ and SEC staff, aims to provide businesses and individuals with information to help them abide by the law, detect and prevent FCPA violations, and implement effective compliance programs.  \nThe Costs of Corruption  \nCorruption is a global problem. In the ~~three~~four decades since Congress enacted the FCPA, the extent of corporate bribery has become clearer and its ramifications in a transnational economy starker. Corruption impedes economic growth by diverting public resources from important priorities such as  \nhealth, education, and infrastructure. It undermines democratic values and public accountability and weakens the rule of law.~~3~~4 And it threatens stability and security by facilitating criminal activity within and across  \nborders, such as the illegal trafficking of people, weapons, and drugs.~~4~~5 International corruption also undercuts good governance and impedes U.S. efforts to promote freedom and democracy, end poverty, and combat crime and terrorism across the globe.~~5~~6  \nCorruption is also bad for business. Corruption is anti-competitive, leading to distorted prices and disadvantaging honest businesses that do not pay bribes. It increases the cost of doing business globally and inflates the cost of government contracts in developing countries.~~6~~7 Corruption also introduces significant uncertainty into business transactions: Contracts secured through bribery may be legally unenforceable, and paying bribes on one contract often results in corrupt officials making ever-increasing demands.~~7~~8 Bribery has destructive effects within a business as well, undermining employee confidence in a company’s management and fostering a permissive atmosphere for other kinds of corporate misconduct, such as employee selfdealing, embezzlement,~~8~~9 financial fraud,~~9~~10 and anti-competitive behavior.~~10~~11 Bribery thus raises the risks of doing business, putting a company’s bottom line and reputation in jeopardy. Companies that pay bribes to win business ultimately undermine their own long-term interestsand the best interests of their investors.  \nHistorical Background  \nCongress enacted the FCPA in 1977 after revelations of widespread global corruption in the wake of the Watergate political scandal. SEC discovered that more than 400 U.S. companies had paid hundreds of millions of dollars in bribes to foreign government officials to secure business overseas.~~11~~12 SEC reported that companies w","cbCaignyJsYJCzDx","https://ap.wps.com/l/cbCaignyJsYJCzDx","pdf",1871172,136,"English","# Introduction\n# The Costs of Corruption\n# Historical Background","[{\"question\":\"What does the FCPA prohibit under its anti-bribery provisions?\",\"answer\":\"It prohibits making corrupt payments to foreign officials to obtain or retain business, subject to the Act’s jurisdictional reach for U.S. persons and businesses, certain issuers, and certain foreign persons acting while in the territory of the United States.\"},{\"question\":\"What are the FCPA accounting provisions designed to require?\",\"answer\":\"Issuers must make and keep accurate books and records and maintain an adequate system of internal accounting controls. The provisions also prohibit knowingly falsifying books and records or knowingly circumventing or failing to implement internal controls.\"},{\"question\":\"Why did Congress enact the FCPA and what events supported its passage?\",\"answer\":\"Congress enacted the FCPA in 1977 following revelations of widespread global bribery connected to the Watergate political scandal, including findings that many U.S. companies paid large bribes abroad and used secret funds and falsified financial records to conceal them.\"}]","Redline FCPA Guide Second Edition - read online free | PDF",343]