The Foreign Corrupt Practices Act (FCPA) is a U.S. law that prohibits the payment of anything of value to foreign government officials in order to obtain a business advantage. The FCPA also requires publicly traded corporations to make and keep books and records that accurately reflect transactions of the corporation in order to ensure that no bribes were paid.
The U.S. Department of Justice and Securities Exchange Commission have published an excellent guide to the FCPA that is linked here. This guide is the single best resource on the scope of the FCPA.
The law firm of Kohn, Kohn and Colapinto, LLP have also published Power Point presentations that explain the FCPA and the whistleblower provisions associated with that law.