Answer (B) is correct . Although the requirements of the FCPA relating to the maintenance of accounting records and systems of internal accounting control apply only to companies required to register under the Securities Exchange Act of 1934, the antibribery provisions apply to all domestic business concerns engaged in interstate commerce.
Answer (A) is incorrect because The FCPA antibribery provisions apply to all corporations engaged in interstate commerce (and also to any form of business organization, not just to corporations).
Answer (C) is incorrect because Although the requirements of the FCPA relating to the maintenance of accounting records and systems of internal accounting control apply only to companies required to register under the Securities Exchange Act of 1934, the antibribery provisions apply to all domestic business concerns engaged in interstate commerce.
Answer (D) is incorrect because The FCPA antibribery provisions apply to all corporations engaged in interstate commerce (and also to any form of business organization, not just to corporations).
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