DOJ and SEC Release Second Edition of A Resource Guide to the U.S. Foreign Corrupt Practices Act: Updated FCPA Guide Announces Changes to Interpretation of FCPA Accounting Provisions and Incorporates Eight Years of Developments in FCPA Enforcement

July 8, 2020
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On July 3, 2020, the Criminal Division of the U.S. Department of Justice and the Enforcement Division of the Securities and Exchange Commission published the Second Edition of A Resource Guide to the U.S. Foreign Corrupt Practices Act, a detailed manual on the enforcement of the FCPA for companies and practitioners.  The First Edition was published in November 2012 and subject to slight revisions in 2015.  Although the updated FCPA Guide incorporates legal and policy developments from the last eight years and makes a few notable changes, the structure and content remain largely unchanged from the First Edition.