INKRAH Law · FCPA · United States Code Title 15, §§ 78dd-1 et seq. (1977)

Section 13(b) (§ 78m) — Books, Records and Internal Controls

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Bahasa Indonesia

Setiap emiten wajib membuat dan menyimpan pembukuan, catatan, dan akun yang mencerminkan secara akurat dan wajar transaksi serta penggunaan asetnya, dan wajib menyusun serta memelihara sistem pengendalian akuntansi internal yang memadai untuk memberikan keyakinan yang wajar.

English (United States)

Every issuer shall make and keep books, records, and accounts which accurately and fairly reflect its transactions and the dispositions of its assets, and shall devise and maintain a system of internal accounting controls sufficient to provide reasonable assurances.