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Foreign Corrupt Practices Act of 1977 compilation

The GPO compilation for the FCPA, including anti bribery and issuer books and records and internal control provisions.

Authority and currency

About this authority

Publisher
U.S. Government Publishing Office
Standing
Primary authority
Version
Current statute compilation
Relevant parts
Public Law 95-213; issuer recordkeeping and internal-accounting-control provisions
Currency
current · checked Aug 7, 2026

Open the primary source

For accounting students, the FCPA is not only an anti-bribery statute. Its issuer accounting provisions made books, records, and internal accounting controls part of the federal securities-law architecture. The entry keeps that connection visible without collapsing the different legal elements.