Corruption of Foreign Public Officials Act (S.C. 1998, c. 34)

Marginal note:Accounting

• 4 (1) Every person commits an offence who, for the purpose of bribing a foreign public official in order to obtain or retain an advantage in the course of business or for the purpose of hiding that bribery,

  • (a) establishes or maintains accounts which do not appear in any of the books and records that they are required to keep in accordance with applicable accounting and auditing standards;

  • (b) makes transactions that are not recorded in those books and records or that are inadequately identified in them;

  • (c) records non-existent expenditures in those books and records;

  • (d) enters liabilities with incorrect identification of their object in those books and records;

  • (e) knowingly uses false documents; or

  • (f) intentionally destroys accounting books and records earlier than permitted by law.

• Marginal note:Punishment

  (2) Every person who contravenes subsection (1) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years.