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

  • 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.


    Price (USD)

    Standard: $24.95


    Course Code : 99MCA01

    Release Date : 11/03/2017
    Expire Date : 03/31/2023
    Credits :
    CPE 1.00
    QAS 1.00

    Course Level : Basic
    Course Type : QAS Self-Study
    Length : 50min
    Passing Grade : 70%
    Field Of Study : Accounting
    Theme : COSO/Internal Control

    Format Type : eLearning
    Mobile Compatible

    Included In

    Returning Subscribers

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