COSO/Internal Control

Foreign Corrupt Practices Act

Course Overview
This course provides a basic understanding of the history of the Foreign Corrupt Practices Act (FCPA) and the main provisions of the FCPA, including the anti-bribery provisions and the books and records and internal control provisions. It also discusses the penalties associated with violating the FCPA, and provides leading practices to remain in compliance with the FCPA.

Learning Objectives:

After completing this course, the course participant should be able to:

  • Identify the purpose of the FCPA and its requirements
  • Distinguish between the anti-bribery provision and the books and records and internal control provisions
  • Recognize the penalties associated with violating the FCPA
  • Determine effective practices to remain compliant with the FCPA

  • Content Partner:

    SmartPros Ltd.

    SmartPros Ltd. is a leader in online and offline continuing education for
    accounting, finance and engineering professionals. With over 2,000 hours of
    content, SmartPros has been providing mandatory continuing education
    products since 1981. SmartPros provides services and content to its
    professional and corporate clients, in a variety of media including Web, CD
    ROM, and video. In the accounting market, SmartPros also has a predominant
    news and information portal which receives 200,000+ visits per month and
    provides services to over 100,000 subscribers. SmartPros' customers include
    50% of the Fortune 500, as well as the major firms and associations in each
    of its professional markets.

    Prerequisites/Advanced Preparation:


    Speaker / Author:

    Kelly G. McAuliffe, CPA, CGMA, is currently a Product Manager for SmartPros LTD, a division of Kaplan Professional Education, responsible for the SmartPros Advantage library. SmartPros is an international educational and training company specializing in accounting, finance, and ethics educational programs.

    Kelly’s prior experience includes audit, tax, financial reporting, and authoring accounting and auditing publications with Williams Overman Pierce LLP, Highwood Properties, and the Association of International Certified Professional Accountants (AICPA). Kelly is a graduate of North Carolina State University with a degree in accounting.

    Software & Hardware Requirements:

    • 56k or Greater Internet Connection
    • Adobe Acrobat® Reader for the .pdf files
    • Adobe® Flash® Player 9 or higher
    • Modern DHTML Compatible Browser
    • Ram: 256 MB minimum
    • Sound card with speakers/headphones
    • Windows or Mac OS


    Price (USD)

    Standard Rate: $24.95


    Course Code : 99MCA01

    Release Date : 11/03/2017
    Expire Date : 12/31/2019
    Credits :
    CPE 1.00
    QAS 1.00

    Length : 50min
    Course Level : Basic
    Course Type : Self-Study
    Passing Grade : 70%
    Format Type : eLearning
    Mobile Compatible
    Field Of Study : Accounting

    Theme : COSO/Internal Control

    Included In

    Returning Subscribers

    - OR -