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The Foreign Corrupt Practices Act of 1977 (15 U.S.C. §§ 78dd-1, et seq.) is a United States federal law known primarily for two of its main provisions, one that addresses accounting transparency requirements under the Securities Exchange Act of 1934, and another concerning bribery of foreign officials.

Generally, the U.S. Foreign Corrupt Practices Act of 1977 ("FCPA" or the "Act") prohibits U.S. companies, their subsidiaries, as well as their officers, directors, employees, and agents from bribing "foreign officials" and also requires U.S. companies that issue debt or equity to maintain internal accounting controls and to keep books and records that accurately reflect all transactions.

Both the anti-bribery and the record-keeping and internal accounting controls provisions apply to worldwide operations. The FCPA is enforced jointly by the Securities & Exchange Commission (SEC) and the U.S. Department of Justice (DOJ).

Auditors can play an important role in ensuring compliance with the provisions of FCPA. This page provides links to information, e-tools and more to help auditors gain the necessary knowledge to cover this risk to their employers.

In addition we have added audit programs for FCPA which are now available to subscribers.

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Foreign Corrupt Practices Act - Department of Justice site with the statute and links to information, procedures and more.

Transparency International - USA Toolkit

Audit Programs, Checklists and Guides

Anti-Corruption Guide: Developing an Anti-Corruption Program for Reducing Fiduciary

Don't Get Bitten by the FCPA - Guide from ACL

The Foreign Corrupt Practices Act at Thirty-Five: A Practitioner’s Guide

Fraud Control: Self Audit Guide

Practical Guide to Corruption Prevention

Resource Guide to the FCPA U.S. Foreign Corrupt Practices Act - from the U.S. Securities and Exchange Commission

Role of Audit in Fighting  Corruption - UN Guide

U.N. Manual on Anti-Corruption Policy