The Foreign Corrupt Practices Act (“FCPA”) generally prohibits the bribing of foreign officials. The FCPA also requires publicly traded companies to maintain accurate books and records and to have a sys-tem of internal controls sufficient to provide reason-able assurances that transactions are executed and assets are accounted for in accordance with management’s authorization and recorded as necessary to permit the preparation of financial statements in conformity with generally accepted accounting principles (known as “GAAP”). The FCPA can apply to prohibited conduct anywhere in the world, even, in certain circumstances, where there is no U.S. territorial connection, and extends to publicly traded companies (“issuers”) and their officers, directors, employees, agents, and stockholders. Agents can include third party agents, consultants, distributors, joint-venture partners, and others.
World Investor Week - Investing Quiz (October 2021)
Test your knowledge on common investing terms and strategies and current investing topics.
U.S.-Listed Companies Operating Chinese-Based Businesses
Learn about investing risks in certain companies that provide exposure to China-based businesses.
Taking Stock in Teen Trading
Read our latest Director’s Take article which discusses teen trading accounts, social media influence, apps, and more!