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Abstract: 

The DOJ and SEC have recently brought enforcement actions for violation of the FCPA accounting provisions that are far removed from the foreign corruption context. In this article the authors address this expansion of enforcement efforts. They begin with an overview of the accounting provisions, their requirements, and their application to cases involving foreign corruption. They then turn to recent cases outside the foreign corruption context.

Keywords: Foreign Corrupt Practices Act (“FCPA”); FCPA Accounting Provisions; “Books and Records Provision;” “Internal Accounting Controls Provision;” Commonwealth Edison Company Deferred Prosecution Agreement (“DPA”); In the Matter of Andeavor

Affiliations:  1: Wilmer Cutler Pickering Hale and Dorr LLP; 2: Wilmer Cutler.