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Answer (D) is correct . The accounting requirements of the FCPA apply to all companies required to register and report under the Securities Exchange Act of 1934. These companies must maintain books, records, and accounts in reasonable detail that accurately and fairly reflect transactions. The FCPA also requires these companies to maintain a system of internal accounting control that provides certain reasonable assurances, including that corporate assets are not used for bribes.

Answer (A) is incorrect because The accounting requirements apply only to publicly held companies registered under the 1934 act.
Answer (B) is incorrect because The accounting requirements apply only to publicly held companies registered under the 1934 act.
Answer (C) is incorrect because The accounting requirements apply only to publicly held companies registered under the 1934 act.