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1、BRIBERYACT2010FocusingontheBriberyAct2010,thisarticleconsidersthelikelykeyroleaccountantswillplayinreviewingorganisationalrisksrelatingtobribery,andimplementingadequateproceduresandcontrolsTheBriberyAct2010waspassedinApril2010andwillbeexaminablefromJune2012.TheActrepealsol
2、dUKbriberylawsandisaimedatdealingwiththeriskofbriberyandcorruption,whichunderminescorporategovernance,theruleoflawanddamageseconomicdevelopment.BRIBERYOFFENCESTherearefouroffencesofbriberyundertheAct:s.1OffencesofbribinganotherpersonItisanoffencetoofferafinancialorotheradv
3、antagetoanotherpersontoperformimproperlyarelevantfunctionoractivity,ortorewardapersonfortheimproperperformanceofsuchafunctionoractivity.s.2OffencesrelatingtobeingbribedItisanoffencewhereapersonreceivesoracceptsafinancialorotheradvantagetoperformarelevantfunctionoractivityi
4、mproperly.‘Relevantfunctionoractivity’includesanyfunctionofapublicnature,anyactivityconnectedwithabusiness,anyactivityperformedinthecourseofaperson’semployment,andanyactivityperformedby–oronbehalfof–abodyofpersons.TheactivitymaybeperformedinacountryoutsidetheUK.s.6Briberyo
5、fforeignpublicofficialsItisanoffencedirectly,orthoughathirdparty,toofferafinancialorotheradvantagetoaforeignpublicofficial(FPO)toinfluencethemintheircapacityasaFPO,andtoobtainrelevantbusiness,oranadvantageintheconductofbusiness.‘FPO’meansanindividualwhoholdsalegislative,ad
6、ministrativeorjudicialpositionofanykindoutsidetheUK,orwhoexercisesapublicfunctionoutsidetheUK,orisanofficialoragentofapublicinternationalorganisation.s.7FailureofcommercialorganisationstopreventbriberyItisanoffenceforacommercialorganisation(aUKcompanyorpartnership)ifaperso
7、nassociatedwithitbribesanotherpersonintendingtoobtainorretainbusiness,ortoobtainorretainanadvantageintheconductofthebusinessfortheorganisation.ThiscouldtakeplaceoutsidetheUK.S.8definesassociatedpersonsassomeonewhoperformsservicesfor–oronbehalfof–thecommercialorganisation,a
8、nd,therefore,couldbeanemployee,agentorsubsidiary.Anorganisationdoes,however,haveadefenceu
