A major impact of the Foreign Corrupt Practices Act of 1977 is that registrants subject to the Securities Exchange Act of 1934 are required to A Keep records that reflect the transactions and dispositions of assets and maintain a system of internal accounting controls Ou. Prepare financial statements in accordance with international accounting standards c Record all correspondence with foreign nations OD Provide authorized agencies of the federal government access to records OE Produce full, fair, and accurate periodic reports on foreign commerce, foreign political party aflations, or both