Page 124 - U.S. FOREIGN CORRUPT PRACTICES ACT

A Resource Guide to the U.S. Foreign Corrupt Practices Act. Second Edition.

259 See Complaint at 11-12, SEC v. Elkin, No. 10-cv-661 277 Id.
(D.D.C. Apr. 28, 2010), ECF No. 1, available at https://www.sec.
gov/litigation/complaints/2010/comp21509.pdf. 278 See 15 U.S.C. § 78ff(a).

260 Id., ECF Nos. 6-9 (final judgments). 279 See FASB Statement of Financial Accounting Concepts
No. 2, ¶¶ 63-80.
261 See, e.g., Complaint, SEC v. Nature’s Sunshine Prod.,
Inc., No. 09-cv-672 (D. Utah, July 31, 2009), ECF No. 2, 280 PCAOB Auditing Standard No. 12 and PCAOB AU
available at https://www.sec.gov/litigation/complaints/2009/ Section 325.
comp21162.pdf.
281 See Section 10A of the Exchange Act, 15 U.S.C. § 78j-1.
262 See Admin. Proc. Order, In re Watts Water Tech.,
Inc. and Leesen Chang, Exchange Act Release No. 65555 (SEC 282 18 U.S.C. § 1952.
Oct. 13, 2011), available at https://www.sec.gov/litigation/
admin/2011/34-65555.pdf. 283 See, e.g., United States v. Baptiste, supra note
43; Criminal Information, United States v. Ernesto Lujan,
263 Id. at 2, 4, 6-7. No. 13-cr-671 (S.D.N.Y. Aug. 29, 2013), ECF No. 11, available
at https://www.justice.gov/sites/default/files/criminal-
264 Exchange Act Rule 13b2-1, 17 C.F.R. § 240.13b2-1. fraud/legacy/2013/08/30/lujan-filed-information.
pdf; Criminal Information, United States v. Robert Richard
265 15 U.S.C. § 78m(b)(5). King, No. 01-cr-190 (W.D. Mo. June 27, 2001), available
at https://www.justice.gov/sites/default/files/criminal-
266 Section 3(a)(9) of the Exchange Act, 15 U.S.C. § 78c(a)(9). fraud/legacy/2011/02/16/05-03-02king-robert-indict.pdf;
Superseding Indictment, United States v. Mead, supra note
267 Exchange Act Rule 13b2-2, 17 C.F.R. § 240.13b2-2. 43, ECF No. 22; Criminal Information, United States v. Saybolt
North America Inc., No. 98-cr-10266 (D. Mass. Aug. 18, 1998),
268 Complaint, SEC v. Jennings, No. 11-cv-144 (D.D.C. available at https://www.justice.gov/sites/default/files/
Jan. 24, 2011), ECF No. 1, available at http://www.sec.gov/ criminal-fraud/legacy/2011/02/16/08-10-98saybolt-info.pdf.
litigation/complaints/2011/comp21822.pdf.
284 See Second Superseding Indictment, United
269 Id., ECF Nos. 1, 3 (Complaint and Final Judgment). States v. Kozeny, No. 05-cr-518 (S.D.N.Y. May 26, 2009), ECF
No. 203, available at http://www.justice.gov/criminal/fraud/
270 Serious Fraud Office, Innospec Ltd: Former CEO fcpa/cases/kozenyv/05-26-09bourke2nd-supersed-indict.
admits bribery to falsify product tests (July 30, 2012), available pdf; Judgment, United States v. Bourke, No. 05-cr-518 (S.D.N.Y.
at https://www.sfo.gov.uk/2012/07/30/innospec-ltd-former- Nov. 12, 2009), ECF No. 253, available at http://www.justice.
ceo-admits-bribery-falsify-product-tests/. gov/criminal/fraud/fcpa/cases/kozenyv/11-12-09bourke-
judgment.pdf.
271 15 U.S.C. § 78ff(a).
285 Plea Agreement, United States v. Control Components,
272 See Deferred Pros. Agreement, United States v. Och- supra note 243, ECF No. 7, available at https://www.justice.
Ziff Capital Mgmt. Group LLC, No. 16-cr-516 (E.D.N.Y. Sept. 29, gov/sites/default/files/criminal-fraud/legacy/2011/02/16/07-
2016), available at https://www.justice.gov/criminal-fraud/ 24-09cci-plea-agree.pdf; see also Order, United States v. Carson,
file/900261/download. supra note 119, ECF No. 440 (denying motion to dismiss
counts alleging Travel Act violations), available at http://www.
273 See Deferred Pros. Agreement, United States v. justice.gov/criminal/fraud/fcpa/cases/carsons/2011-09-20-
Panasonic Avionics Corp., No. 18-cr-118 (D.D.C. Apr. 30, 2018), carson-minutes-denying-motion-to-dismiss.pdf.
available at https://www.justice.gov/opa/press-release/
file/1058466/download. 286 See, e.g., United States v. Ahsani, supra note 9;
Criminal Information, United States v. Matthias Krull,
274 See Minute Entry of Guilty Plea, United States v. No. 18-cr-20682 (S.D. Fla. Aug. 16, 2018), ECF. No. 23, available
Peterson, supra note 9, ECF No. 13; see also Press Release, U.S. at https://www.justice.gov/criminal-fraud/file/1119951/
Dept. of Justice, Former Morgan Stanley Managing Director download; United States v. Ng, supra note 43; Criminal
Pleads Guilty for Role in Evading Internal Controls Required Information, United States v. Darwin Enrique Padron-Acosta,
by FCPA (Apr. 25, 2012), available at http://www.justice.gov/ No. 16-cr-437 (S.D. Tex. Sept. 30, 2016), ECF No. 1, available
opa/pr/2012/April/12-crm-534.html. at https://www.justice.gov/criminal-fraud/file/1226941/
download; Criminal Information, United States v. Esquenazi,
275 See Criminal Information, United States v. Baker supra note 43; Criminal Information, United States v. Green,
Hughes Svcs. Int’l, Inc., No. 07-cr-129 (S.D. Tex. Apr. 11, supra note 43; Criminal Information, United States v. General
2007), ECF No. 1, available at https://www.justice.gov/sites/ Elec. Co., No. 92-cr-87 (S.D. Ohio July 22, 1992), available at
default/files/criminal-fraud/legacy/2011/02/16/04-11- http://www.justice.gov/criminal/fraud/fcpa/cases/general-
07bakerhughesintl-info.pdf. electric/1992-07-22-general-electric-information.pdf.

276 See Criminal Information, United States v. Panalpina, 287 Foreign officials may “not be charged with violating
Inc., No. 10-cr-765 (S.D. Tex. Nov. 4, 2010), ECF No. 1, available the FCPA itself, since the [FCPA] does not criminalize the
at http://www.justice.gov/criminal/fraud/fcpa/cases/ receipt of a bribe by a foreign official.” United States v.
panalpina-inc/11-04-10panalpina-info.pdf. Blondek, 741 F. Supp. 116, 117 (N.D. Tex. 1990), aff ’d United
States v. Castle, 925 F.2d 831 (5th Cir. 1991) (“We hold that
116