An Update on Major Enforcement Actions: Under The Accounting Provisions of the Foreign Corrupt Practices Act or FCPA
Journal Title: International Journal of Management Sciences - Year 2015, Vol 6, Issue 4
Abstract
This article outlines the basic provisions of the Foreign Corrupt Practices Act (FCPA) in the context of several of the major enforcement actions brought under accounting provisions of the Act in the recent past, including a review of the most recent actions of the Securities Exchange Commission (SEC) during 2015. The article offers commentary relating to the necessity of implementing accounting systems and compliance programs, as well as pro-active employee counseling and training so that corporations will maintain accurate records and act ethically in compliance with key provisions of the Act. This article is third in a series relating to the FCPA and its effects on multinational corporations (MNC) and expatriate employees.
Authors and Affiliations
David Mest, Richard J. Hunter Jr.
Keywords
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