Australia. Effective in March 2016, Australia strengthened its anti-bribery laws by adding the new books and records offence of intentionally or reckless false dealing with accounting documents. This first-of-its-kind flow chart deconstructs the flow and logic of this new law.

Brazil. As this flow chart illustrates, Brazil’s Clean Company Act 2014 (Law No. 12,846) now holds companies responsible for the corrupt acts of their employees; it also introduces strict liability for those offences, meaning a company can be liable without a finding of fault. While the Act provides strict civil and administrative penalties, but no criminal penalties for companies, the Criminal Code establishes domestic criminal offences.