Foreign Corrupt Practices Act of 1977 (FCPA) Country/Territory United States of America Document type Legislation Date 1977 (2004) Source FAO, FAOLEX Subject General Keyword Basic legislation Governance Offences/penalties Institution Access-to-justice Legal proceedings/administrative proceedings Enforcement/compliance Court/tribunal Business/industry/corporations Procedural matters Geographical area Americas, Arctic, East Pacific, North America, North Atlantic Abstract These anti-bribery and books & records provisions of the Foreign Corrupt Practices Act of 1977 (the FCPA) prohibit the willful use of the mails or any means of instrumentality of interstate commerce corruptly in furtherance of any offer, payment, promise to pay, or authorization of the payment of money or anything of value to any person, while knowing that all or a portion of such money or thing of value will be offered, given or promised, directly or indirectly, to a foreign official to influence the foreign official in his or her official capacity, induce the foreign official to do or omit to do an act in violation of his or her lawful duty, or to secure any improper advantage in order to assist in obtaining or retaining business for or with, or directing business to, any person. The FCPA also requires companies whose securities are listed in the United States to meet its accounting provisions. See 15 U.S.C. § 78m. These accounting provisions, which were designed to operate in tandem with the anti-bribery provisions of the FCPA, require corporations covered by the provisions to (a) make and keep books and records that accurately and fairly reflect the transactions of the corporation and (b) devise and maintain an adequate system of internal accounting controls. Full text Spanish/French/Russian/Chinese/Arabic/English Website www.justice.gov; https