Document ID: chunk:federal_register_of_legislation:F2006L00055:body:0:p9
Version: federal_register_of_legislation:F2006L00055
Segment Type: other
Provision Reference: 
Character Range: 22472–25582

of time, on the professional activities of former public officials or on the employment of public officials by the private sector after their resignation or retirement, where such activities or employment relate directly to the functions held or supervised by those public officials during their tenure;

 (f) Ensuring that private enterprises, taking into account their structure and size, have sufficient internal auditing controls to assist in preventing and detecting acts of corruption and that the accounts and required financial statements of such private enterprises are subject to appropriate auditing and certification procedures.

 3. In order to prevent corruption, each State Party shall take such measures as may be necessary, in accordance with its domestic laws and regulations regarding the maintenance of books and records, financial statement disclosures and accounting and auditing standards, to prohibit the following acts carried out for the purpose of committing any of the offences established in accordance with this Convention:

 (a) The establishment of off-the-books accounts;

 (b) The making of off-the-books or inadequately identified transactions;

 (c) The recording of non-existent expenditure;

 (d) The entry of liabilities with incorrect identification of their objects;

 (e) The use of false documents; and

 (f) The intentional destruction of bookkeeping documents earlier than foreseen by the law.

 4. Each State Party shall disallow the tax deductibility of expenses that constitute bribes, the latter being one of the constituent elements of the offences established in accordance with articles 15 and 16 of this Convention and, where appropriate, other expenses incurred in furtherance of corrupt conduct.

Article 13
Participation of society

 1. Each State Party shall take appropriate measures, within its means and in accordance with fundamental principles of its domestic law, to promote the active participation of individuals and groups outside the public sector, such as civil society, non-governmental organizations and community-based organizations, in the prevention of and the fight against corruption and to raise public awareness regarding the existence, causes and gravity of and the threat posed by corruption. This participation should be strengthened by such measures as:

 (a) Enhancing the transparency of and promoting the contribution of the public to decision-making processes;

 (b) Ensuring that the public has effective access to information;

 (c) Undertaking public information activities that contribute to non-tolerance of corruption, as well as public education programmes, including school and university curricula;

 (d) Respecting, promoting and protecting the freedom to seek, receive, publish and disseminate information concerning corruption. That freedom may be subject to certain restrictions, but these shall only be such as are provided for by law and are necessary:

 (i) For respect of the rights or reputations of others;

 (ii) For the protection of national security or ordre public or of public health or morals.

 2.