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Answer (A) is correct . The main purpose of the Foreign Corrupt Practices Act of 1977 is to prevent bribery by firms that do business in foreign countries. A major ramification is that it requires all companies that must register with the SEC under the Securities Exchange Act of 1934 to maintain adequate accounting records and a system of internal accounting control.

Answer (B) is incorrect because Authorized agents of the federal government already have access to records of SEC registrants.
Answer (C) is incorrect because Although some international accounting standards have been promulgated, they are incomplete and have not gained widespread acceptance.
Answer (D) is incorrect because There are no requirements for providing periodic reports on foreign commerce or foreign political party affiliations.