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Updated Bribery Law Guide Reinforces Broad View of Accounting Provisions

July 8, 2020, The Wall Street Journal

Jennifer Saperstein is quoted in The Wall Street Journal regarding the second edition of the guide to the U.S. Foreign Corrupt Practices Act. The guide warns companies that their internal accounting controls must take into account operational realities. Ms. Saperstein says the additional language appears to signal that the SEC will continue taking an expansive view of internal accounting controls.

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