American Institute of Certified Public Accountants, Statement of Auditing Standards No. 1, Section 320, 1977.
2.
Foreign Corrupt Practices Act of 1977, 91 Stat. 1494-8, 1977.
3.
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.
4.
Moser, S. Thomas
. "The Foreign Corrupt Practices Act of 1977: An Auditor's Perspective. The CPA Journal, May 1978, pp.71-75.
5.
Omnibus Trade and Competitiveness Act, Public Law 100-418, Sec.5003. 100th Congress, 2nd Session, 1988.
6.
Omnibus Trade and Competitiveness Act, Legislative History, House Conference Report No. 100-576, 100th Congress, 2nd Session, 1988.
7.
SEC Release No. 14478, February, 1978.
8.
Schechtman, Daniel
. "SEC Commentary: Chairman Indicates SEC Policy on Accounting Provisions of FCPA."The CPA Journal, June 1981, pp.70-71.
9.
U.S. Senate Report No. 114, 95th Congress, 1st Session, 1977.
