The Foreign Corrupt Practices Act: Revisited and Amended

American Institute of Certified Public Accountants, Statement of Auditing Standards No. 1, Section 320, 1977.

Foreign Corrupt Practices Act of 1977, 91 Stat. 1494-8, 1977.

Maher, Michael W. 'The Impact of Regulation on Controls: Firm's Response to the Foreign Corrupt Practices Act." The Accounting Review, October 1981, pp. 751-770.

Moser, S. Thomas . "The Foreign Corrupt Practices Act of 1977: An Auditor's Perspective. The CPA Journal, May 1978, pp.71-75.

Omnibus Trade and Competitiveness Act, Public Law 100-418, Sec.5003. 100th Congress, 2nd Session, 1988.

Omnibus Trade and Competitiveness Act, Legislative History, House Conference Report No. 100-576, 100th Congress, 2nd Session, 1988.

SEC Release No. 14478, February, 1978.

Schechtman, Daniel . "SEC Commentary: Chairman Indicates SEC Policy on Accounting Provisions of FCPA." The CPA Journal, June 1981, pp.70-71.

U.S. Senate Report No. 114, 95th Congress, 1st Session, 1977.