Privilege Last week, a key privilege issue typically raised by government and SEC prosecutors with issuers seeking cooperation credit was raised against by a defendant in an option backdating case. In many cases, a key issue in such discussions is …
Month: February 2008
The FCPA: The New SEC and DOJ Enforcement Priority – Part III: The Books, Records and Internal Control Provisions
The books, records and internal control provisions of the FCPA are contained in Securities Exchange Act Sections 13(b)(2)-(7). Generally, these provisions apply to all issuers and transactions. They are broader than the anti-bribery provisions, which focus on certain corrupt payments. …