Additional Principles of Civil Liability for Anti-Bribery Violations: Aiding and Abetting and Causing ....... . 34 What Is the Applicable Statute of Limitations? .............0 0.0002 eee ee eee es 34 Statute of Limitations in Criminal Cases. 2... ee ee ee 34 Statute of Limitations in Civil Actions. 2... BS Chapter 3: THE FCPA: ACCOUNTING PROVISIONS .................... 38 What Is Covered by the Accounting Provisions?. .. 2... 0. ee BY Books and Records Provision . 2... 1 ee Internal Controls Provision. . 2... ee ee eee ee 40 Potential Reporting and Anti-Fraud Violations .. 2... ee ee ee AI What Are Management's Other Obligations?. .. 2... . ee ee ee 42 Who Is Covered by the Accounting Provisions?. 2... 2... 0 ee 42 Civil Liability for Issuers, Subsidiaries, and Affiliates... 2... ee ee ee ee 42 Civil Liability for Individuals and Other Entities... 2.2... ee ee ee ee 43 Criminal Liability for Accounting Violations... 2... ee ee ee ee 44 Conspiracy and Aiding and Abetting Liability... 2.2.0.0... 0... 00... 0.000.002.0000 0 02-2... 45 Auditor Obligations «si a2s ¢2 429382 RER Ee EM Ew eee Ek ea Ewe REE we Mewes ee ea we wa @ 4S Chapter 4: OTHER RELATED U.S.LAWS .........0. 2.2.2.0 0 0.000.022... 48 Travel Act 2. 0 ee es 48 Money Laundering... 2.2... 0. ee ee es 48 Mail and Wire Fraud: 3:43 6 53S FR ERE HEH ER ERG He EES EH we wR Re ee ee wwe AD Certification and Reporting Violations ... 2... 0.0.0. AY Tax Violations. 2... ee AD 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... 1 1 ee ee ee BZ DOS Principles of Federal Prosecution of Business Organizations... 6... ee ee OZ What Does SEC Consider When Deciding Whether to Open an Investigation or Bring Charges?......... . 53 Self-Reporting, Cooperation, and Remedial Efforts... ........0.. 000000 eee ee ee ee es BA Criminal Gases sj esas 23 22 HR HEME MEM EME EES OE