Foreign Corrupt Practices Act. Provisions of the 1934 Act dealing with a company's requirements to (1) keep reasonably detailed accounting records and (2) devise and maintain appropriate internal accounting control systems. The FCPA also prohibits certain payments by a company or its representatives to foreign official, political parties, or candidates.

Legislation requiring any company that has publicly-traded stock to maintain records that accurately and fairly represent the company's transactions; additionally, requires any publicly-traded company to have an adequate system of internal accounting controls.

Florida Citrus Processors Association