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Foreign Corrupt Practices Act of 1977 (FCPA)

Pays/Territoire
États-Unis d'Amérique
Type du document
Législation
Date
1977 (2004)
Source
FAO, FAOLEX
Sujet
Général
Mot clé
Législation de base Gouvernance Infractions/sanctions Institution Accès-à-la-justice Procédures judiciaires/procédures administratives Mise en application Cour/tribunaux Commerce/industrie/sociétés Questions de procédures
Aire géographique
Amériques, Arctique, Pacifique du Est, Amérique du Nord, Atlantique Nord
Résumé

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.

Texte intégral
Chinois/Anglais/Russe/Espagnol/Français/Arabe
Site web
www.justice.gov; https