Table of Contents for Anti‑Bribery Civil Liability Guidance (House Oversight Document)

Additional Principles of Civil Liability for Anti-Bribery Violations: Aiding and Abetting and Causing ........ 34 What Is the Applicable Statute of Limitations? .........0...0 000.00 ee ee 34 Statute of Limitations in Criminal Cases. 2... 1. 34 Statute of Limitations in Civil Actions. 2... 2 ee 35 Chapter 3: THE FCPA: ACCOUNTING PROVISIONS .................... 38 What Is Covered by the Accounting Provisions?. .. 2... 0. ee 39 Books and Records Provision . 2 6. 39 Internal Controls Provision. 2... 40 Potential Reporting and Anti-Fraud Violations... 2... 41 What Are Management's Other Obligations?. .. 2... 42 Who Is Covered by the Accounting Provisions?. 2... 2... ee 42 Civil Liability for Issuers, Subsidiaries, and Affiliates... 2... 42 Civil Liability for Individuals and Other Entities... 2... ee 43 Criminal Liability for Accounting Violations... ee 44 Conspiracy and Aiding and Abetting Liability... 2... . ee ee ee 45 Auditor Obligations: 3:62: 4: 434482 BER E MEM EWE ER ER CEH EMER EEE Mewes EE ew Eas 45 Chapter 4: OTHER RELATED U.S.LAWS .... 2.2.2... 0.2.00 0 00000022... 48 Travel Act 2. 2 ee 48 Money Laundering... 2.2... ee 48 Mail and Wire Fraud: s¢ 6:3 ¢3 53 SER ER EH EH ER ER ER ER ER OER ARE HEHEHE ER ER eR EERE RG 49 Certification and Reporting Violations ... 2... 2... 2 ee ee 49 Tax Violations. 2... ee 49 Chapter 5: GUIDING PRINCIPLES OF ENFORCEMENT .................. 52 What Does DOJ Consider When Deciding Whether to Open an Investigation or Bring Charges? ......... 52 DOS Principles of Federal Prosecution . 2... 52 DOS Principles of Federal Prosecution of Business Organizations... 1... 52 What Does SEC Consider When Deciding Whether to Open an Investigation or Bring Charges?.......... 53 Self-Reporting, Cooperation, and Remedial Efforts... 2.2.2.2... 0.0 ee 54 Griminal Gases 2 js jes os ee EH EH EME MEME Mem Ek Os Hawa ww EME ME HE HER CR CEH ewes 54 Givil Gases 2 2 eee ee oe ee HEHEHE ME MEME MEM Es Oe Hawai wE MEME He Hes CR RH ewes 55 Corporate Compliance Program... 2... 2. ee 56 Hallmarks of Effective Compliance Programs .... 2.2.2... 0 ee 57 Commitment from Senior Management and a Clearly Articulated Policy Against Corruption. .............. 57 Code of Conduct and Compliance Policies and Procedures... 1... ee 57 Oversight, Autonomy, and Resources. . 2 1. ee 58 Risk:Assessment : = sw ss #4 HA EMER We eR ER ER Ee ER ERE HEHEHE Ew Eee ewe we 58 Training and Continuing Advice. 2. 59 Incentives and Disciplinary Measures... 1. 59 Third-Party Due Diligence and Payments. 2... 1. 60 HOUSE_OVERSIGHT_022500