Which of the Following Is Not a Main Provision of the Foreign

question 150

Multiple Choice

Which of the following is not a main provision of the Foreign Corrupt Practices Act of 1977 (FCPA) ?

• A)No U.S.person or companies that have securities listed on U.S.markets may make a payment to a foreign official for the purpose of obtaining or retaining business.
• B)Companies that have securities listed on U.S.markets must make and keep financial records that accurately and fairly reflect the transactions of the company.
• C)Designing and maintaining internal accounting controls is the role of internal auditors when management conducts business in a foreign country.
• D)Certain payments made to an official to expedite the performance of the duties that the official would already be bound to perform are acceptable.