Enforced by the US Department of Justice

http://www.justice.gov/criminal/fraud/fcpa/

The Foreign Corrupt Practices Act of 1977 (FCPA) makes it unlawful for certain classes of persons and entities to make payments to foreign government officials to assist in obtaining or retaining business.

The anti-bribery provisions of the FCPA prohibit the willful use of the mails or any means of instrumentality of interstate commerce corruptly in furtherance of any offer, payment, promise to pay, or authorization of the payment of money or anything of value to any person, while knowing that all or a portion of such money or thing of value will be offered, given or promised, directly or indirectly, to a foreign official to influence the foreign official in his or her official capacity, induce the foreign official to do or omit to do an act in violation of his or her lawful duty, or to secure any improper advantage in order to assist in obtaining or retaining business for or with, or directing business to, any person. The FCPA also requires companies whose securities are listed in the United States to meet its accounting provisions, which require corporations to make and keep books and records that accurately and fairly reflect the transactions of the corporation and to devise and maintain an adequate system of internal accounting controls.

FCPA Compliance White Papers

US businesses and individuals. Foreign corporations required to file reports with the Securities and Exchange Commission.

http://en.wikipedia.org/wiki/Foreign_Corrupt_Practices_Act