Introduction
This guide will assist in-house counsel and private practice lawyers in understanding white collar crime. White collar crime is non-violent crime, usually committed solely for financial gain.
This guide sets out an overview of white collar crime and provides a summary analysis of some of the relevant US criminal laws and procedures that relate specifically to this area of law. In so doing, it will help readers navigate situations involving, for instance, a staff member accused of perpetrating a white collar crime, or a company that is a victim of such a crime.
The guide provides a broad introduction to white collar crime. It does not address more specific legal considerations, such as under what circumstances corporations are legally responsible for crimes committed by their employees. This is addressed in the How-to guide: Understanding corporate criminal liability.
This guide covers:
- General principles of criminal law
- Overview of white collar crime
- Prosecution of white collar crimes
- Sentencing for white collar crimes
This guide can be used in conjunction with the following How-to guides: Understanding corporate criminal liability and Mitigating the risk of criminal activity.
Section 1 – General principles of criminal law
1.1 What constitutes a crime?
Under federal law, and under the laws of most states, an act is not a crime unless it has been proscribed by statute. Each crime has specific elements that must be proven beyond a reasonable doubt. The most serious category is felonies, encompassing both property crimes like theft and embezzlement, and crimes against persons like assault and manslaughter. The second most serious category is misdemeanors, typically punishable by up to one year in jail or fines. The least serious category is petty offenses including violations or infractions, typically punishable only by fines or civil penalties. Felonies and misdemeanors are often further categorized according to the offense’s severity. See, eg, the Money Laundering Control Act, 18 USC section 3559 (Sentencing classification of offenses).
1.2 Elements of criminal liability
Every crime is composed of two elements – the actus reus (ie, the criminal action) and the mens rea (ie, the state of mind).
1.2.1 Actus reus
The actus reus refers to the ‘guilty act’ – the prohibited physical act that forms the external element of a crime. This must be a voluntary physical movement. However, the actus reus can also be fulfilled by an omission, or a failure to act, but only when a person has a pre-existing legal duty to act. Such duties are not merely moral, but arise from statutes, special relationships (like parent-child), contractual obligations, voluntary assumption of care, or having created a risk.
The actus reus alone does not constitute a crime. For most offenses, it must be coupled with the appropriate mens rea – the ‘guilty mind’ or the required mental state (as discussed in Section 1.2.2 below). This means the voluntary act or culpable omission must be performed with the specific intent, knowledge, recklessness, or negligence defined by the particular criminal statute. Without both the actus reus and mens rea (and other elements like causation), criminal liability typically cannot be established.
1.2.2 Mens rea
The mens rea, or ‘guilty mind,’ is the essential culpable mental state, such as intent or knowledge (eg, knowingly making a false statement), that must be proven for most criminal convictions, serving as the internal, subjective counterpart to the external actus reus. This mental element can range from a conscious purpose to commit a crime (intent), to an awareness of facts or likely consequences (knowledge), or a conscious disregard of substantial risks (recklessness), or even a failure to perceive such risks (negligence).
While straightforward for individuals, applying mens rea to corporations is complex, as a corporation lacks a physical mind; thus, courts attribute the mental states of individuals (employees, agents, officers) acting within their employment scope and with intent to benefit the corporation, often also considering the corporation's collective knowledge or institutional culture. This process is further explained in the How-to guide: Understanding corporate criminal liability.
1.2.3 Federal versus state jurisdiction
Federal and state authorities may independently pursue charges for the same act. Determining which jurisdiction will take the lead depends on several factors, with federal oversight generally prevailing due to the complex and often interstate nature of these crimes. Most white collar crimes fall within federal jurisdiction due to their interstate nature and impact on economic stability.
Federal jurisdiction
Federal agencies like the Federal Bureau of Investigation (FBI), the Securities and Exchange Commission (SEC), and the Internal Revenue Service (IRS) possess extensive resources and expertise in investigating and prosecuting white collar crimes, particularly those impacting interstate commerce, national security, or financial markets. In addition, several federal statutes contain specific white collar offenses. Examples of these statutes include the Securities Exchange Act of 1934, the Racketeer Influenced and Corrupt Organizations (RICO) Act, and the Bank Secrecy Act. These provide a clear legal framework for federal prosecution.
The constitutional authority of Congress to regulate interstate commerce means that crimes like securities fraud or money laundering, where transactions or movement of goods cross state lines, typically fall under federal jurisdiction. Furthermore, espionage or economic espionage directly threatens national interests, so federal authorities have the primary jurisdiction to prosecute these offenses.
State jurisdiction
States retain the authority to prosecute white collar crimes that violate their own laws, even if a federal offense is also present. This creates the possibility of dual prosecutions. State authorities may prioritize offenses with significant local impact, such as tax evasion, health care fraud targeted at state programs, or corporate fraud affecting local businesses and consumers. An investigation and prosecution by state authorities can also support and provide additional evidence for federal cases, creating a collaborative approach to tackling complex white collar crime.
Determining jurisdiction
In most cases, the specific offense and its elements will determine which jurisdiction has the strongest legal basis for prosecution. For example, criminal copyright infringement clearly falls under federal copyright laws, because copyright is a matter solely of federal law, while embezzlement from a local business might be primarily a state-level concern.
The extent to which the crime crosses state lines or affects national interests is a key factor. If the crime solely involves a single state and its residents, state jurisdiction may be stronger.
Note that both federal and state authorities may prosecute the same act if it violates both federal and state statutes. Heath v Alabama, 474 US 82, 88 (1985) states ‘when a defendant in a single act violates the “peace and dignity” of two sovereigns by breaking the laws of each, he has committed two distinct “offences”’ (quoting United States v Lanza, 260 US 377, 382 (1922)).
1.3 Constitutional limitations
The US Constitution sets out many limitations on criminal investigation and prosecution, and these limitations are applicable to investigations of, and prosecutions for, white collar crime. The Fourth Amendment protection against unreasonable searches and seizures applies, as does the Fifth Amendment protection against self-incrimination. Violations of either the Fourth or Fifth Amendment do not necessarily mean that a prosecution must be dismissed. Evidence that is gathered in violation of the Fourth Amendment (eg, documentary evidence collected during a search done without a warrant that does not fall within any of the exceptions to the requirement of a warrant) may not be admitted at trial, and statements to law enforcement made in a way that violates the suspect’s Fifth Amendment rights (eg, a coerced confession) may not be admitted as a part of the prosecution’s case-in-chief. While the loss of important evidence may make the prosecution difficult, if not impossible, if there is other admissible evidence available the prosecution may proceed.
For differences on constitutional protections as they apply to corporations, see How-to guide: Understanding corporate criminal liability.
While most of the procedural limitations on criminal prosecutions apply equally in a state or federal court, states are free to read their own constitutions more broadly and may find that certain protections have a broader scope in state courts. For example, in 18 states defendants have a right under the state constitution to be released on bail before trial, assuming that they are able to assemble sufficient cash or sureties, and assuming they are not charged with a crime that carries with it the possibility of the death penalty. Federal courts, however, may hold some defendants without bail pending trial.
Another significant difference between federal and state justice systems is the grand jury requirement. Many states have done away with the requirement that all crimes be charged by grand jury indictment, requiring only very serious crimes to be charged by a grand jury. Instead, prosecutors can present the charges to a judge in a preliminary hearing. Such hearings are public, more adversarial in nature, and require convincing a judge that charges are appropriate. Where prosecutors have the choice, they tend to submit a case to a grand jury when the evidence is doubtful, or when they do not want to take responsibility for bringing charges in a politically polarizing case. Federal crimes, on the other hand, must be charged by a grand jury. The constitutional limitations on criminal procedure are very technical and are also subject to rapid and frequent change. A comprehensive discussion of those limitations is beyond the scope of this guide.
Section 2 – Overview of white collar crime
There is no official federal definition of ‘white collar crime,’ which has been deemed a social rather than a legal concept. However, white collar crimes are generally non-violent crimes involving deception, trickery, or breach of trust for financial or business gain. See, for example, Florida’s White Collar Crime Victim Protection Act, Fla Rev Stat section 775.0844(3) (defining ‘white collar crime’ as constituting certain enumerated criminal offenses). White collar crime is often committed by professionals in positions of authority.
2.1 Examples of white collar crime
This section outlines some of the most common types of white collar crime. It is not exhaustive, but provides diverse examples that underscore the broad range of crimes considered to be ‘white collar’ crimes.
2.1.1 Fraud-related offenses
The most common white collar offenses are those that involve some species of fraud. There are numerous types of unlawful corporate fraud. Some common examples are set out here.
Accounting/financial fraud
Accounting or financial fraud are umbrella terms that can apply to various actions that constitute the actus reus of different offenses. Generally, it means intentionally manipulating financial statements or documents submitted to a financial institution to misrepresent a person or company’s financial state, whether by making materially false or fictitious statements or by concealing material facts. This may be a crime under either state or federal law. The federal law applies only when such submissions are made to federally chartered or insured institutions.
Example
The defendant took out almost $220,000 in separate loans from a bank that later failed and was closed down, and for which the Federal Deposit Insurance Corporation (FDIC) bank became the receiver. When the FDIC tried to recoup the money owed, the defendant repeatedly insisted he merely borrowed $110,000 for ‘home improvement,’ even when confronted with information about the additional loans he obtained. He was ultimately charged with making a ‘false statement ... for the purpose of influencing in any way the action’ of the FDIC or a mortgage lending business, and his conviction was affirmed. United States v Thompson, No. 22-2254 (7th Cir, January 8, 2024).
Bank fraud
Bank fraud is defined as knowingly executing, or attempting to execute, a ‘scheme or artifice’ either to defraud a financial institution, or to obtain any of the money or other property owned by, or in the custody or control of, a financial institution, by means of false or fraudulent pretenses, representations, or promises.
Example
The defendant participated in a scheme in which a co-conspirator completed a federal Paycheck Protection Program (PPP) loan application for him that fraudulently claimed, on behalf of the defendant’s business, $120,000 in monthly payroll for 16 employees, and included a fraudulent official form that substantiated the information. The defendant admitted to receiving a $300,000 PPP loan as a result of the fraudulent application, and the evidence revealed that the defendant had written 24 purported payroll checks to individuals who did not work for his company, including those he testified to not knowing at the time. The defendant also falsely confirmed that the checks were legitimate payroll checks when bank representatives called him to verify the checks. The defendant’s conviction for bank fraud was affirmed. United States v Crosby, No. 23-10283 (11th Cir, January 3, 2024).
Health care fraud
Heath care fraud comes in various forms. State and federal laws prohibit fraudulent billing such as billing Medicaid or Medicare for services not actually performed, double billing for the same procedure, billing for a more expensive service than what was actually provided, and billing for unnecessary services or tests. This type of fraud is typically committed by a health care provider, or an employee of a provider, rather than an insured or patient, since the Medicaid or Medicare payment is made directly to the provider.
Mail fraud/wire fraud
The mail fraud and wire fraud statutes criminalize and impose a fine of up to $1 million or imprisonment up to 30 years for using the mail to execute a scheme intended to defraud others, or for using an interstate telephone call or electronic communication, including transfer of funds, in furtherance of a scheme to defraud.
It is not unusual for the same acts to be charged as both mail and wire fraud.
Example
The defendants were convicted of drug trafficking, mail fraud, wire fraud, and money laundering in connection with their distribution of ‘spice,’ a synthetic cannabinoid product that when smoked produces a high. The product was sold as ‘potpourri’ or ‘incense’ but there was evidence that the defendants knew the products were being smoked to produce a high. The defendants’ convictions for mail and wire fraud were reversed because there was no evidence whatsoever that the labelling of the defendants’ products as ‘potpourri and ‘not for human consumption’ had any natural tendency to influence retailers or consumers into thinking that they were purchasing extraordinarily expensive high-end home aromatics. In fact, all of the government’s evidence pointed in precisely the opposite direction – ie, that the purchasers all understood, and were in on the ‘charade’ (the defendants’ drug trafficking and money laundering convictions were affirmed). United States v Galecki, No. 20-10288 (9th Cir, December 27, 2023).
The mail and wire fraud statutes also prohibit honest services fraud. Such fraud occurs when a person violates a fiduciary duty by participating in schemes or artifices to defraud, and encompasses various forms of fraudulent activity, including bribery, kickbacks, self-dealing, and embezzlement.
Securities fraud
Section 10(b) of the Securities Exchange Act of 1934 prohibits making false or misleading statements about a company’s financial condition.
Section 807 of the Sarbanes-Oxley Act makes securities fraud a felony, imposing a fine of up to $1 million and/or imprisonment up to 25 years. Specifically, it prohibits: (1) knowingly defrauding, or trying to defraud, any person in connection with any commodity futures, options, or securities issued by companies that are either registered with the SEC or are exempt from registration but required to file reports with the SEC; and (2) getting, through false or fraudulent pretenses, representations or promises, any money or property in connection with the purchase or sale of any commodity futures, options, or certain securities (as defined above).
Insider trading
Insider trading, a type of securities fraud, involves using ‘inside’ information as a basis for deciding to buy or sell publicly traded securities. The inside information is not generally known to the trading public, but known only to a few insiders in the corporation.
Example
A statistician employed by a pharmaceutical company learned that a trial of a drug produced by his employer to treat COVID-19 had produced positive results. The results were confidential and were meant to remain so until the employer publicized them. Later that same day, and while the results remained confidential, the statistician purchased call options (options allowing him to purchase stock for a particular price) on his employer’s stock. The statistician also tipped off a close friend, who also purchased call options.
The following day, on November 5, 2021, the employer publicly released the results of its study prior to the market opening. That same day, following the publication of the positive results, the employer’s stock price increased substantially, eventually closing more than 10 percent higher than the prior day’s closing price. In the following weeks, the statistician sold his call options for profits of more than $270,000. The statistician was eventually convicted of one count of securities fraud, which carries a maximum sentence of 20 years in prison, and one count of conspiracy to commit securities fraud, which carries a maximum sentence of five years in prison. US v Dagar, 23-cr-319 (SDNY 2023).
The prohibition against insider trading relates not only to trading in the securities of the company to which the inside information relates, but also extends to ‘shadow trading,’ or the use of information relating to one company to trade in securities of other ‘economically linked’ firms, such as competitors or business partners.
2.1.2 Money laundering
The Money Laundering Control Act, 18 USC sections 1956 and 1957, criminalizes money laundering. Money laundering is the commonly used term for the technique of making the proceeds from illegal activities (sometimes known as dirty money) appear to have been derived from legal sources. Under the Money Laundering Control Act, liability extends to persons who (1) knowingly (2) engage or attempt to engage in a monetary transaction in (3) criminally derived property valued at greater than $10,000 that is (4) derived from specified unlawful activity.
The Bank Secrecy Act of 1970 requires financial institutions to establish effective programs to combat money laundering.
For further information, see How-to guides: How to assess your organization for money laundering and terrorist financing risk, How to comply with due diligence requirements for financial institutions determined to be of primary money laundering concern, How to identify suspicious activity and make a Suspicious Activity Report (SAR), and How to monitor Bank Secrecy Act (BSA) compliance; and Checklists: Currency transaction reporting requirements, Screening employees for roles in AML compliance, and Staff awareness and training to prevent money laundering and terrorist financing.
2.1.3 Intellectual property theft
Copyright infringement
Copyright infringement involves the unauthorized reproduction, distribution, or display of copyright works without the owner’s permission. The Copyright Act of 1976, section 506 criminalizes infringing copyright works such as music, books, or software for commercial gain or private financial benefit.
Example
The defendant ran a small chain of video stores, and also maintained several websites to sell and rent films. The websites sold DVDs of movies not widely available for sale. The DVDs were copies that were derived from ‘master’ DVDs, which were in turn copied from VHS tapes. Evidence at trial showed that the defendant was aware that many of the movies he sold were protected by copyright, but the defendant never obtained the permission to copy or distribute the movies. The defendant claimed that the movies were ‘orphan’ works for which no copyright holder could be located, but the jury was charged that ‘orphan copyright’ was not recognized in US law. The defendant was convicted of criminal copyright infringement and sentenced to concurrent prison terms of 36 months for copyright infringement and 60 months for mail fraud. US v Gordon, 37 F.4th 767 (1st Cir 2022).
Criminal prosecutions for copyright infringement are rare. Not all copyright infringements constitute crimes. Copying a single copyrighted magazine article for use in a classroom, for example, is an infringement but is not a crime. Infringement becomes a criminal matter when the infringement is done wilfully and for purposes of commercial advantage or private financial gain (Copyright Act of 1976, section 506).
Counterfeit goods
It is a crime to steal or misappropriate trade secrets (i.e., confidential business information) as prohibited by the Economic Espionage Act (specifically, 18 USC section 1832). These secrets can include formulas, patterns, compilations, programs, devices, methods, techniques, or processes that derive independent economic value from not being generally known and are subject to reasonable efforts to maintain their secrecy. The theft can occur through various means, including unauthorized access to computer systems, physical removal of documents, or inducing an employee to divulge protected information.
When such theft or misappropriation of trade secrets is committed with the knowledge or intent that the offense will benefit any foreign government, foreign instrumentality, or foreign agent, it escalates to the more serious crime of ‘economic espionage”’ (18 USC section 1831). This distinction highlights the national security implications of trade secret theft when a foreign entity is involved. The penalties for economic espionage are significantly higher than for simple trade secret theft, reflecting the gravity of the offense.
2.1.4 Theft of trade secrets/economic espionage
It is a crime to steal or misappropriate trade secrets (ie, confidential business information) (Lanham Act, section 1832). When done for the benefit of a foreign government, instrumentality, or agent, stealing trade secrets is referred to as ‘economic espionage’ (Lanham Act, section 1831).
2.1.5 Foreign Corrupt Practices Act/bribery
The Foreign Corrupt Practices Act (FCPA) broadly prohibits certain individuals and entities from engaging in bribery of foreign government officials to secure or retain business. Specifically, its anti-bribery provisions (15 USC section 78dd-1 et seq) make it unlawful to corruptly offer, promise, pay, or authorize the payment of money or anything of value to a foreign official with the intent to influence an official act or decision, or to gain an improper advantage in obtaining or retaining business. This applies not only to direct payments but also to indirect payments made through third parties, and covers ‘issuers’ (companies with securities listed in the US), ‘domestic concerns’ (US citizens, residents, and businesses), and certain foreign persons and businesses acting within the US.
For more information on the FCPA, see How-to guides: How to protect your company from violations of the United States Foreign Corrupt Practices Act and How to protect your organization from third party liability under the FCPA, and Checklists: What to include in an FCPA compliance programme and FCPA due diligence of third-party intermediaries.
Section 3 – Prosecution of white collar crimes
3.1 Agencies that prosecute
3.1.1 Federal
Prosecution of federal crimes is typically carried out by the US Department of Justice, usually acting through the United States Attorney appointed in each federal judicial district. The prosecution of crimes is done in coordination with various investigative agencies. The following agencies are the ones most commonly involved in the investigation of white collar crimes.
- Federal Bureau of Investigation (FBI): this agency leads most white collar crime investigations through its FBI White Collar Crime Program.
- Securities and Exchange Commission (SEC): SEC enforces securities laws that govern the stock market and other financial transactions. It investigates and prosecutes securities fraud, like market manipulation, insider trading, and Ponzi schemes.
- Internal Revenue Service (IRS): the IRS investigates and prosecutes tax evasion and fraud. This includes individuals or businesses who intentionally underreport their income or misrepresent their financial information to avoid paying taxes.
- United States Postal Inspection Service (USPIS): this agency investigates mail-related crime, including mail fraud (using the mail to defraud someone) and financial fraud that involves the postal system, such as identity theft and credit card fraud.
- Commodity Futures Trading Commission (CFTC): the CFTC investigates and prosecutes commodities fraud. This includes fraudulent activities involving derivatives contracts for commodities like oil, gold, and agricultural products.
- Treasury Department – Financial Crimes Enforcement Network (FinCEN): FinCEN investigates money laundering and related financial crimes. This involves tracking suspicious financial transactions and reporting them to law enforcement agencies to combat illegal activities like drug trafficking and terrorist financing.
3.1.2 State and local
District attorneys, attorneys general, and state law enforcement agencies may prosecute relevant state white collar crimes. These prosecutions are often carried out in coordination with federal prosecutions.
In many states, white collar crime is prosecuted by the state attorney general, rather than by the local prosecutors who would prosecute other types of crime. Local prosecutors may lack the expertise or resources to prosecute complex white collar crimes.
3.2 Prosecutorial discretion
Prosecutors have wide discretion to decide whether to charge a crime. Federal and state authorities consider various factors when exercising prosecutorial discretion in white collar cases. These factors include the following.
- Strength of the evidence: is there sufficient evidence to convince a jury beyond a reasonable doubt?
- Magnitude of the harm: how much financial loss or damage did the crime cause?
- Intent and culpability: was the offense intentional or the result of negligence?
- Cooperation of the defendant: is the defendant willing to cooperate with the investigation and potentially testify against others?
- Deterrence and public interest: how will pursuing this case affect future behavior and public perception of justice?
- Resource constraints: do law enforcement agencies have the resources to investigate and prosecute the case effectively?
The exercise of this discretion has been the subject of criticism. A study published in 2024 concluded that financial crime prosecutions disproportionately involve people who have a low-income and people who are black. The study also showed that women are prosecuted at higher rates for financial crimes than for other types of federal crimes.
3.3 Alternatives to prosecution
Authorities may also choose not to immediately prosecute, instead using the option to prosecute as leverage to further their enforcement goals.
3.3.1 Deferred prosecution
Deferred prosecution agreements (DPAs) are agreements with prosecutors where corporations or individuals avoid criminal prosecution in exchange for cooperation, remediation, and compliance measures. Although charges are filed with a court, the prosecutor commits to withholding prosecution as long as the targeted entity or person cooperates during a specified probationary period (usually of several years). The DPA itself is also filed with the court, which must approve its terms.
DPAs offer an amnesty from criminal prosecution only if the defendant adheres to the agreed-upon terms, which can include restitution, remediation, cooperation with an ongoing investigation, and compliance monitoring.
DPAs often include provisions for restitution, requiring the defendant to compensate victims for financial losses incurred. This can range from repaying defrauded investors to reimbursing government agencies for misspent funds. Remediation efforts may also include implementing internal reforms to prevent future misconduct.
A key component of many DPAs may be cooperation with the ongoing investigation. This may involve providing truthful testimony, disclosing relevant documents, and assisting in the prosecution of other individuals involved in the wrongdoing.
DPAs do not exist in a vacuum. When deciding whether or not it is beneficial to enter into such an agreement, those targeted need to consider whether entering or not entering into one will cause more reputational damage, what the effect could be on civil litigation initiated by third parties, and any possible regulatory action by other agencies.
3.3.2 Non-prosecution agreements
Non-prosecution agreements (NPAs) are similar to DPAs, but no charges are filed in court, and the NPA itself is also not filed with a court. Instead, these can come in the form of a letter signed by the prosecuting agency and the targeted entity or person. However, the commitment not to prosecute is again conditional upon the kind of factors also relevant with respect to DPAs.
DPAs and NPAs should not be confused with declinations, which are decisions not to file charges at the end of an investigation. For examples of declinations issued by the Department of Justice, see the Department of Justice website.
3.3.3 Pre-trial diversion
Pre-trial diversion programs are similar to DPAs but are for individuals rather than corporations, and typically involve lesser offenses. Unlike deferred prosecution, diversion is often available after an arrest but before formal charges are filed. Successful completion typically leads to dismissal of the charges and avoidance of a criminal record.
Section 4 – Sentencing for white collar crimes
4.1 Sentencing guidelines
The US Sentencing Guidelines are federal guidelines for sentencing corporations convicted of crimes. These guidelines consider factors such as the corporation’s size, the nature of the offense, the corporation’s history of compliance, and the corporation’s compliance with authorities.
This system aims for consistency and avoids sentencing disparities. However, judges have discretion to depart from the guidelines under certain circumstances.
State courts have their own sentencing guidelines or frameworks, with varying degrees of rigidity.
4.2 Types of sentences
- Fines: amounts can be based on factors like the size of the corporation, the severity of the offense, and the profits gained from the crime.
- Imprisonment: federal white collar sentences can range from probation to decades in prison, depending on the severity of the offense and mitigating factors. For example, fraudster Bernie Madoff was sentenced to 150 years’ imprisonment for his extensive fraud schemes.
- Probation: corporations may be placed under court supervision for a designated period, implementing reforms and reporting compliance progress.
For a more detailed discussion on sentences specifically applicable to corporations, see Section 4 of the How-to Guide: Understanding corporate criminal liability.
The government can, in addition to the above, seize assets gained from criminal activity, including profits, property, and equipment. See 18 USC section 982.
Additional resources
Related Lexology Pro content
How-to guides:
Understanding corporate criminal liability
Mitigating the risk of criminal activity
How to protect your company from violations of the United States Foreign Corrupt Practices Act
How to protect your organization from third party liability under the FCPA
How to self-report a suspected FCPA breach
Checklists:
Anti-bribery risk assessment
What to include in a FCPA compliance program
FCPA due diligence of third-party intermediaries
Charitable and political donations and gifts, travel, entertainment compliance
Conducting an internal investigation into suspected criminal activity
Completing criminal background investigations
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