《FCPA法案》word版.docx
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《FCPA法案》word版.docx
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《FCPA法案》word版
July22,2004]
Anti-BriberyandBooks&RecordsProvisionsof
TheForeignCorruptPracticesAct
CurrentthroughPub.L.105-366(November10,1998)
UNITEDSTATESCODE
TITLE15.COMMERCEANDTRADE
CHAPTER2B--SECURITIESEXCHANGES
§78m.Periodicalandotherreports
(a)Reportsbyissuerofsecurity;contents
Everyissuerofasecurityregisteredpursuanttosection78lofthistitleshallfilewiththeCommission,inaccordancewithsuchrulesandregulationsastheCommissionmayprescribeasnecessaryorappropriatefortheproperprotectionofinvestorsandtoinsurefairdealinginthesecurity--
(1)suchinformationanddocuments(andsuchcopiesthereof)astheCommissionshallrequiretokeepreasonablycurrenttheinformationanddocumentsrequiredtobeincludedinorfiledwithanapplicationorregistrationstatementfiledpursuanttosection78lofthistitle,exceptthattheCommissionmaynotrequirethefilingofanymaterialcontractwhollyexecutedbeforeJuly1,1962.
(2)suchannualreports(andsuchcopiesthereof),certifiedifrequiredbytherulesandregulationsoftheCommissionbyindependentpublicaccountants,andsuchquarterlyreports(andsuchcopiesthereof),astheCommissionmayprescribe.
Everyissuerofasecurityregisteredonanationalsecuritiesexchangeshallalsofileaduplicateoriginalofsuchinformation,documents,andreportswiththeexchange.
(b)Formofreport;books,records,andinternalaccounting;directives
***
(2)Everyissuerwhichhasaclassofsecuritiesregisteredpursuanttosection78lofthistitleandeveryissuerwhichisrequiredtofilereportspursuanttosection78o(d)ofthistitleshall--
(A)makeandkeepbooks,records,andaccounts,which,inreasonabledetail,accuratelyandfairlyreflectthetransactionsanddispositionsoftheassetsoftheissuer;and
(B)deviseandmaintainasystemofinternalaccountingcontrolssufficienttoprovidereasonableassurancesthat--
(i)transactionsareexecutedinaccordancewithmanagement'sgeneralorspecificauthorization;
(ii)transactionsarerecordedasnecessary(I)topermitpreparationoffinancialstatementsinconformitywithgenerallyacceptedaccountingprinciplesoranyothercriteriaapplicabletosuchstatements,and(II)tomaintainaccountabilityforassets;
(iii)accesstoassetsispermittedonlyinaccordancewithmanagement'sgeneralorspecificauthorization;and
(iv)therecordedaccountabilityforassetsiscomparedwiththeexistingassetsatreasonableintervalsandappropriateactionistakenwithrespecttoanydifferences.
(3)
(A)WithrespecttomattersconcerningthenationalsecurityoftheUnitedStates,nodutyorliabilityunderparagraph
(2)ofthissubsectionshallbeimposeduponanypersonactingincooperationwiththeheadofanyFederaldepartmentoragencyresponsibleforsuchmattersifsuchactincooperationwithsuchheadofadepartmentoragencywasdoneuponthespecific,writtendirectiveoftheheadofsuchdepartmentoragencypursuanttoPresidentialauthoritytoissuesuchdirectives.Eachdirectiveissuedunderthisparagraphshallsetforththespecificfactsandcircumstanceswithrespecttowhichtheprovisionsofthisparagrapharetobeinvoked.Eachsuchdirectiveshall,unlessrenewedinwriting,expireoneyearafterthedateofissuance.
(B)EachheadofaFederaldepartmentoragencyoftheUnitedStateswhoissuessuchadirectivepursuanttothisparagraphshallmaintainacompletefileofallsuchdirectivesandshall,onOctober1ofeachyear,transmitasummaryofmatterscoveredbysuchdirectivesinforceatanytimeduringthepreviousyeartothePermanentSelectCommitteeonIntelligenceoftheHouseofRepresentativesandtheSelectCommitteeonIntelligenceoftheSenate.
(4)Nocriminalliabilityshallbeimposedforfailingtocomplywiththerequirementsofparagraph
(2)ofthissubsectionexceptasprovidedinparagraph(5)ofthissubsection.
(5)Nopersonshallknowinglycircumventorknowinglyfailtoimplementasystemofinternalaccountingcontrolsorknowinglyfalsifyanybook,record,oraccountdescribedinparagraph
(2).
(6)Whereanissuerwhichhasaclassofsecuritiesregisteredpursuanttosection78lofthistitleoranissuerwhichisrequiredtofilereportspursuanttosection78o(d)ofthistitleholds50percentumorlessofthevotingpowerwithrespecttoadomesticorforeignfirm,theprovisionsofparagraph
(2)requireonlythattheissuerproceedingoodfaithtouseitsinfluence,totheextentreasonableundertheissuer'scircumstances,tocausesuchdomesticorforeignfirmtodeviseandmaintainasystemofinternalaccountingcontrolsconsistentwithparagraph
(2).Suchcircumstancesincludetherelativedegreeoftheissuer'sownershipofthedomesticorforeignfirmandthelawsandpracticesgoverningthebusinessoperations
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