The New FCPA Resource Guide: Enhanced Insight on Books and Records, Internal Controls, and M&A Due Diligence

March 2013
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The New FCPA Resource Guide: Enhanced Insight on Books and Records, Internal Controls, and M&A Due Diligence

At a glance

The 120-page Guide is the first time many risk mitigation approaches are commented on collectively by the government. In our view, it also provides more copious insight in two areas that have previously not received enough attention: the Books & Records/Internal Controls Provisions and the procedures for FCPA due diligence in mergers & acquisitions (M&A).

In November 2012, the Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) published the highly anticipated A Resource Guide to the U.S. Foreign Corrupt Practices Act. The Resource Guide is an impressive, collaborative undertaking that addresses numerous topics never before assembled in one place.

The 120-page Guide is the first time many risk mitigation approaches are commented on collectively by the government. In our view, it also provides more copious insight in two areas that have previously not received enough attention: the Books & Records/Internal Controls Provisions and the procedures for FCPA due diligence in mergers & acquisitions (M&A).