FCPA

The Foreign Corrupt Practices Act prohibits U.S. and foreign corporations and nationals from "offering or paying, or authorizing the offer or payment, of anything of value to a foreign government official, foreign political party, party official, or candidate for foreign public office, or to an official of a public international organization in order to obtain or retain business," according to DOJ. The FCPA also requires "publicly held U.S. companies to make and keep books and records which, in reasonable detail, accurately reflect the disposition of company assets and to devise and maintain a system of internal accounting controls sufficient to reasonably assure that transactions are authorized, recorded accurately, and periodically reviewed."