A. The Foreign Corrupt Practices Act contains no such provision.

B. The Foreign Corrupt Practices Act of 1977 (substantially revised in 1988) was enacted in response to disclosures of questionable payments that had been made by large companies. The payments were either illegal political contributions or payments to foreign officials that bordered on bribery. The FCPA makes it illegal to offer or authorize corrupt political payments (bribes) to any foreign official, foreign party chief or official or a candidate for political office in a foreign country, or to make corrupt payments through an intermediary while knowing that all or part of the payment will go to a foreign official. The company must ensure that all transactions are in accordance with management's general, or specific, authorization and are recorded properly. Corporate management is required to maintain books, records and accounts that accurately and fairly reflect transactions and to develop and maintain a system of internal accounting control. The internal control requirements were included in the Act because of the fundamental premise that effective internal control should provide a deterrent to illegal payments.

C. The Foreign Corrupt Practices Act contains no such provision.

D. The Foreign Corrupt Practices Act contains no such provision.