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ACCA LW知识点：四种贿赂罪

文章来源：ACCA官网

发布时间：2021-08-09 14:34

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Focusing on the Bribery Act 2010,this article considers the likely key role accountants will play in reviewing organisational risks relating to bribery,and implementing adequate procedures and controls

The Bribery Act 2010 was passed in April 2010 and will be examinable from June 2012.The Act repeals old UK bribery laws and is aimed at dealing with the risk of bribery and corruption,which undermines corporate governance,the rule of law and damages economic development.

Bribery offences

There are four offences of bribery under the Act:

S1 Offences of bribing another person

It is an offence to offer a financial or other advantage to another person to perform improperly a relevant function or activity,or to reward a person for the improper performance of such a function or activity.

S2 Offences relating to being bribed

It is an offence where a person receives or accepts a financial or other advantage to perform a relevant function or activity improperly.

‘Relevant function or activity’includes any function of a public nature,any activity connected with a business,any activity performed in the course of a person’s employment,and any activity performed by–or on behalf of–a body of persons.The activity may be performed in a country outside the UK.

S6 Bribery of foreign public officials

It is an offence directly,or though a third party,to offer a financial or other advantage to a foreign public official(FPO)to influence them in their capacity as a FPO,and to obtain relevant business,or an advantage in the conduct of business.

‘FPO’means an individual who holds a legislative,administrative or judicial position of any kind outside the UK,or who exercises a public function outside the UK,or is an official or agent of a public international organisation.

S7 Failure of commercial organisations to prevent bribery

It is an offence for a commercial organisation(a UK company or partnership)if a person associated with it bribes another person intending to obtain or retain business,or to obtain or retain an advantage in the conduct of the business for the organisation.This could take place outside the UK.S.8 defines associated persons as someone who performs services for–or on behalf of–the commercial organisation,and,therefore,could be an employee,agent or subsidiary.

An organisation does,however,have a defence under s7 if it can prove it had in place adequate procedures designed to prevent bribery.S9 requires the Secretary of State to publish guidance about adequate procedures.The guidance,which was published in March 2011,states that what counts as adequate will depend on the bribery risks faced by an organisation,and the nature,size and complexity of the business.Further,if there is no risk of bribery,then an organisation will not require any procedures to prevent bribery.The guidance is not prescriptive and is based around six guiding principles.

Sally McQueen is ACCA examinations content manager

翻译参考

本文重点关注2010年《反贿赂法》，认为会计师在审查与贿赂相关的组织风险以及实施适当的程序和控制方面可能发挥的关键作用

2010年《反贿赂法》于2010年4月通过，并将于2012年6月开始审查。该法案废除旧的英国贿赂法，旨在应对贿赂和腐败风险，这会破坏公司治理、法治和损害经济发展。

贿赂罪

该法案有四种贿赂罪：

S1贿赂他人

向他人提供财务或其他利益以不当履行相关职能或活动，或对不当履行此类职能或活动的人员进行奖励，即属犯罪。

S2与受贿有关

的罪行某人接受或接受财务或其他好处以不当执行相关职能或活动的罪行。

“相关职能或活动”包括任何公共性质的职能、与企业有关的任何活动、在个人受雇过程中进行的任何活动，以及由一群人或代表一群人进行的任何活动。该活动可能在英国以外的国家/地区进行。

S6贿赂外国公职人员

直接或通过第三方向外国公职人员(FPO)提供财务或其他好处以影响其作为FPO的身份并获得相关业务，属于犯罪行为，或经营业务的优势。

“FPO”是指在英国境外担任任何类型的立法、行政或司法职位的个人，或在英国境外行使公共职能的个人，或者是公共国际组织的官员或代理人。【点击免费下载>>>更多ACCA学习相关资料】

S7商业组织未能防止贿赂

如果与商业组织（英国公司或合伙企业）有关联的人贿赂另一人以获取或保留业务，或者在为该组织开展业务的过程中获得或保留优势，则属于违法行为。这可能发生在英国以外。S.8将关联人定义为为商业组织或代表商业组织提供服务的人，因此可以是员工、代理人或子公司。

但是，如果一个组织能够证明其已制定了旨在防止贿赂的适当程序，则该组织确实可以根据s7进行抗辩。S9要求国务卿发布有关适当程序的指南。该指南于2011年3月发布，指出什么才算充分取决于组织面临的贿赂风险，以及业务的性质、规模和复杂性。此外，如果不存在贿赂风险，则组织将不需要任何程序来防止贿赂。该指南不是规定性的，而是基于六项指导原则。

【ACCA LW考点：ICC引入新的国际商业条款】

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