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Numerous laws affect accountants and business people in the United States, but two of them deserve special mention. The Foreign Corrupt Practices Act of 1977

Numerous laws affect accountants and business people in the United States, but two of them deserve special mention. The Foreign Corrupt Practices Act of 1977 (FCPA) and the Racketeer Influenced and Corrupt Organization Act (RICO) have changed the landscape of much audit practice and have influenced the nature of lawsuits.

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