Will Independent Directors Be on the Hook for Failure of Internal Controls in FCPA Cases?

by Cadwalader, Wickersham & Taft LLP

The Foreign Corrupt Practices Act ("FCPA" or "the Act") prohibits bribery of foreign public officials in order to obtain or retain business. In addition to its anti-bribery provisions, the FCPA contains accounting provisions related to bookkeeping and internal controls. Among the FCPA accounting provisions, the books and records provision requires issuers to make and maintain accurate books, records and accounts, and the internal controls provision requires that issuers devise and maintain reasonable internal accounting controls aimed at preventing and detecting FCPA violations.

In recent years, the number of FCPA enforcement actions initiated by the U.S. Department of Justice ("DOJ") and the U.S. Securities and Exchange Commission ("SEC") that include an internal controls charge have increased, and may signal a shift toward a broader application of the internal controls provision of the Act. There is real concern that the DOJ and SEC may be setting the stage to charge independent directors for knowingly failing to implement and/or maintain a system of internal accounting controls sufficient to provide reasonable assurances that transactions and assets are properly authorized and recorded.

This short article highlights the recent enforcement actions that have included an internal controls charge, discusses the threat of broader internal controls prosecutions against directors, and provides some guidance for directors in light of the potential for increased prosecution of internal controls violations.

A. The Rise of the Internal Controls Charge

With respect to internal controls, the FCPA mandates that every issuer of publicly traded securities required to file periodic reports with the SEC devise and maintain a system of internal accounting controls sufficient to provide reasonable assurances that:

  1. Transactions are executed in accordance with management's general or specific authorization;
  2. Transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles or any other criteria applicable to such statements, and to maintain accountability for assets;
  3. Access to assets is permitted only in accordance with management's general or specific authorization;
  4. The recorded accountability for assets is compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences.1

Further, according to the statute, "no person shall knowingly circumvent or knowingly fail to implement a system of internal accounting controls or knowingly falsify any book, record, or account" described above.2

Although the SEC has brought civil charges against companies and individuals with internal controls violations in FCPA matters since 1996, the DOJ first brought criminal charges against a company for an internal controls violation in 2008.3 Since 2008, the DOJ has increasingly charged internal controls violations, in conjunction with the SEC. For example, in the most recent FCPA criminal enforcement action, U.S. v. Total S.A.,4 the DOJ alleged in its criminal information that Total "knowingly circumvented and knowingly failed to implement a system of internal accounting controls sufficient to provide reasonable assurances that transactions and dispositions of Total's assets complied with applicable law." In support of this allegation, the DOJ stated that Total:

(a) failed to implement adequate anti-bribery compliance policies and procedures; (b) failed to maintain an adequate system for the selection and approval of consultants; (c) failed to conduct adequate audits of payments to purported consultants; (d) failed to establish a sufficiently empowered and competent corporate compliance office; (e) failed to take reasonable steps to ensure the company's compliance and ethics program was followed; (f) failed to evaluate regularly the effectiveness of the company's compliance and ethics program;

(g) failed to provide appropriate incentives to perform in accordance with the compliance and ethics program; (h) concealed the consulting agreements' true nature and true participants; (i) performed no due diligence concerning the named or unnamed parties to these agreements; and (j) lacked controls sufficient to provide reasonable assurances that the consulting agreements complied with applicable laws.5

This list of compliance steps that Total was alleged to have failed to take provides a road map for companies looking to ensure that their compliance programs and internal controls meet the standards of the DOJ and SEC.

Another notable example of a recent internal controls enforcement action is the criminal information against Orthofix International.6 In that case, which was resolved with a deferred prosecution agreement, the DOJ charged Orthofix with violating the internal controls provision for having failed to maintain an effective anti-corruption compliance program and adequate financial controls. The DOJ's information alleged, among other things, that Orthofix had not translated its anti-corruption policy into Spanish, and that the company had not trained its employees on its anti-corruption policies.

Internal controls charges also have been brought against individuals. In general, because most of the individuals charged under the FCPA to date have been directly involved in bribe payments or payment falsification, internal controls violations are often charged in addition to other FCPA-related charges.7

In 2009, the SEC brought an enforcement action against two senior executives of Nature's Sunshine Products, Inc. for their alleged knowledge of improper payments made by their subordinates to Brazilian customs officials.8 The SEC charged the executives based on control person liability, alleging that they failed to (1) adequately supervise their personnel; (2) ensure accurate books and records were kept, and (3) ensure that proper internal controls were being maintained. In charging the executives under the control person liability theory, the SEC did not allege that the executives had personal knowledge of the payments, but instead alleged knowledge due to their supervisory position. The executives each agreed to pay $25,000 civil penalties. Prior to Nature's Sunshine Products, the government had not asserted control person liability in FCPA enforcement actions. The Nature's Sunshine Products case potentially marks the beginning of a shift in prosecution of those responsible with overseeing and monitoring internal controls, rather than merely those that circumvent controls or commit other violations of the Act.

B. SEC and DOJ's Next Frontier of FCPA Liability: Audit Committees and Independent Directors?

Importantly, the internal controls provisions of the Act are independent of the anti-bribery provisions. Thus, because there is no requirement that a deficient control be linked to an improper payment, a payment that does not constitute a violation of the anti-bribery provisions still may lead to prosecution if it is attributable to an internal controls deficiency. In other words, an executive or director may be exposed to an internal controls charge as a result of a corporation's violation of the anti-bribery provisions, but also in the absence of any anti-bribery provision violation.

Moreover, a director may face an internal controls charge for failing to implement the controls necessary to prevent improper payments, even where the director himself or herself is not aware of the improper payment itself.

To date, neither the DOJ nor the SEC has brought charges against an independent director solely for an internal controls violation. Of course, both the DOJ and the SEC have prosecuted individuals for FCPA violations, but all such individuals allegedly have committed a substantive, direct violation of one or more of the Act's provisions. In other words, the government has yet to levy an internal controls charge against an individual who was not directly involved in malfeasance related to the FCPA's anti-bribery or accounting provisions but instead is merely aware of the lack of internal controls in the company for which he or she is an independent director.

To be held criminally liable, a person must "knowingly" circumvent or fail to implement a system of internal accounting controls.9 The government, however, has taken a broad interpretation of the knowledge requirement. For example, the government has already begun to expand liability of parent corporations for the acts of their subsidiaries, even in cases where the parent corporation has no knowledge of the subsidiaries' corrupt actions, as was made clear in a recent enforcement action against Ralph Lauren Corporation. In that case, which was resolved via non-prosecution agreements with the DOJ and SEC, there was no evidence presented that Ralph Lauren Corporation was aware of the corrupt payments made by its Argentinian subsidiary.10 The same logic applies for the link between subsidiary action and parent corporation and the link between corporate executives and independent directors. If the government is willing to expand corporate liability for its subsidiary's actions, even without clear evidence of corporate knowledge of such acts, then it stands to reason that the government is willing to expand individual liability even to audit committee members and other independent directors responsible for maintaining adequate internal controls, even in cases where directors may be unaware of illegal payments.

As manifested in Nature's Sunshine Products, the government also is able to use the theory of control person liability to hold executives liable for lack of internal controls. Directors, in addition to executives, may be targets of enforcement actions because they have a duty to "attempt in good faith to assure that a corporate information and reporting system, which the board concludes is adequate, exists, and that failure to do so under some circumstances may, in theory at least, render a director liable for losses caused by non-compliance with applicable legal standards."11

According to Delaware case law, director liability exists if there is a "sustained or systemic failure of the board to exercise oversight - such as an utter failure to attempt to assure a reasonable information and reporting system exists."12 This means that it is the Board's duty to ensure that a compliance program is in place, and independently monitor the effectiveness of that compliance program. In fact, the DOJ and SEC guidance for FCPA compliance explicitly states that "compliance begins with the board of directors and senior executives setting the proper tone for the rest of the company."

It would not be any stretch for the DOJ and SEC to invoke these same requirements for independent directors and audit committee members who are charged with oversight of a compliance program.

C. Guidance

In order to protect themselves from liability for internal controls violations, independent directors and members of audit committees should take the following steps:

  • actively benchmark the corporate FCPA compliance program and internal controls against the compliance programs and controls of peer corporations;
  • request an independent assessment of the company's FCPA internal controls;
  • make sure the company has a strong overall compliance strategy;
  • carefully document the sufficiency of internal controls and be mindful of audit reports;
  • follow up on any reports of misconduct and, if necessary, commence an internal investigation using counsel that is independent from management counsel;
  • ensure independent directors and committees have the resources and authority to make changes if necessary;
  • have candid conversations with external auditors regarding FCPA controls;
  • consider whether FCPA violations could occur if more robust controls were in place and whether wrongdoers are able to take purposeful steps to circumvent those controls.

The accounting provisions of the FCPA already have an expansive reach and can create pitfalls to corporations and their employees. In addition, the internal controls provision can pose a particular risk to board members, audit committee members, and other independent directors. These risks should not be taken lightly, given the recent increase in internal controls violations charges by the DOJ, and the continued use of the internal controls charge by the SEC.


1 15 U.S.C. § 78m(b)(2)(B).
2 Id. at § 78m(b)(5).
3 U.S. v. Siemens Aktiengesellschaft, No. 1:08-cr-00367-RJL (D.D.C. 2008).
4 No. 1:13-cr-239 (E.D. Va. 2013). Total entered a deferred prosecution agreement for its FCPA related charges.
5 Information, U.S. v. Total, S.A., No. 1:13-cr-239 (E.D. Va. 2013). The SEC's cease and desist order against Total included the same facts and allegations.
6 U.S. v. Orthofix Int'l, N.V., No. 4:12-cr-150 (E.D. Tex. 2012); SEC v. Orthofix Int'l, N.V., No. 4:12-cv-00419 (E.D. Tex. 2012).
7 See, e.g., U.S. v. Peterson, No. 12-cr-224 (E.D.N.Y. 2012); SEC v. Uriel Sharef et al., No. 11-cv-9073 (S.D.N.Y. 2011).
8 SEC v. Nature's Sunshine Products, Inc. et al., No. 09-0672 (D. Utah 2009)
9 15 U.S.C. §78m(b)(5).
10 Press Release, U.S. Sec. & Exh. Comm'n, SEC Announces Non-Prosecution Agreement With Ralph Lauren Corporation Involving FCPA Misconduct (Apr. 22, 2013), available at http://www.sec.gov/news/press/2013/2013-65.htm; Press Release, U.S. Dep't of Justice, Ralph Lauren Corporation Resolves Foreign Corrupt Practices Act Investigation and Agrees to Pay $882,000 Monetary Penalty (Apr. 22, 2013), available at http://www.justice.gov/opa/pr/2013/April/13-crm-456.html.
11 In Re Caremark International Inc. Derivative Litigation, 698 A.2d 959 (Del. 1996).
12 Stone v. Ritter, 911 A.2d 362, 370 (Del. 2006).

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Cadwalader, Wickersham & Taft LLP | Attorney Advertising

Written by:

Cadwalader, Wickersham & Taft LLP

Cadwalader, Wickersham & Taft LLP on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Custom Email Digest
- hide

JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

Please note that if you subscribe to one of our Services, you can make choices about how we collect, use and share your information through our Privacy Center under the "My Account" dashboard (available if you are logged into your JD Supra account).

Collection of Information

Registration Information. When you register with JD Supra for our Website and Services, either as an author or as a subscriber, you will be asked to provide identifying information to create your JD Supra account ("Registration Data"), such as your:

  • Email
  • First Name
  • Last Name
  • Company Name
  • Company Industry
  • Title
  • Country

Other Information: We also collect other information you may voluntarily provide. This may include content you provide for publication. We may also receive your communications with others through our Website and Services (such as contacting an author through our Website) or communications directly with us (such as through email, feedback or other forms or social media). If you are a subscribed user, we will also collect your user preferences, such as the types of articles you would like to read.

Information from third parties (such as, from your employer or LinkedIn): We may also receive information about you from third party sources. For example, your employer may provide your information to us, such as in connection with an article submitted by your employer for publication. If you choose to use LinkedIn to subscribe to our Website and Services, we also collect information related to your LinkedIn account and profile.

Your interactions with our Website and Services: As is true of most websites, we gather certain information automatically. This information includes IP addresses, browser type, Internet service provider (ISP), referring/exit pages, operating system, date/time stamp and clickstream data. We use this information to analyze trends, to administer the Website and our Services, to improve the content and performance of our Website and Services, and to track users' movements around the site. We may also link this automatically-collected data to personal information, for example, to inform authors about who has read their articles. Some of this data is collected through information sent by your web browser. We also use cookies and other tracking technologies to collect this information. To learn more about cookies and other tracking technologies that JD Supra may use on our Website and Services please see our "Cookies Guide" page.

How do we use this information?

We use the information and data we collect principally in order to provide our Website and Services. More specifically, we may use your personal information to:

  • Operate our Website and Services and publish content;
  • Distribute content to you in accordance with your preferences as well as to provide other notifications to you (for example, updates about our policies and terms);
  • Measure readership and usage of the Website and Services;
  • Communicate with you regarding your questions and requests;
  • Authenticate users and to provide for the safety and security of our Website and Services;
  • Conduct research and similar activities to improve our Website and Services; and
  • Comply with our legal and regulatory responsibilities and to enforce our rights.

How is your information shared?

  • Content and other public information (such as an author profile) is shared on our Website and Services, including via email digests and social media feeds, and is accessible to the general public.
  • If you choose to use our Website and Services to communicate directly with a company or individual, such communication may be shared accordingly.
  • Readership information is provided to publishing law firms and authors of content to give them insight into their readership and to help them to improve their content.
  • Our Website may offer you the opportunity to share information through our Website, such as through Facebook's "Like" or Twitter's "Tweet" button. We offer this functionality to help generate interest in our Website and content and to permit you to recommend content to your contacts. You should be aware that sharing through such functionality may result in information being collected by the applicable social media network and possibly being made publicly available (for example, through a search engine). Any such information collection would be subject to such third party social media network's privacy policy.
  • Your information may also be shared to parties who support our business, such as professional advisors as well as web-hosting providers, analytics providers and other information technology providers.
  • Any court, governmental authority, law enforcement agency or other third party where we believe disclosure is necessary to comply with a legal or regulatory obligation, or otherwise to protect our rights, the rights of any third party or individuals' personal safety, or to detect, prevent, or otherwise address fraud, security or safety issues.
  • To our affiliated entities and in connection with the sale, assignment or other transfer of our company or our business.

How We Protect Your Information

JD Supra takes reasonable and appropriate precautions to insure that user information is protected from loss, misuse and unauthorized access, disclosure, alteration and destruction. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. You should keep in mind that no Internet transmission is ever 100% secure or error-free. Where you use log-in credentials (usernames, passwords) on our Website, please remember that it is your responsibility to safeguard them. If you believe that your log-in credentials have been compromised, please contact us at privacy@jdsupra.com.

Children's Information

Our Website and Services are not directed at children under the age of 16 and we do not knowingly collect personal information from children under the age of 16 through our Website and/or Services. If you have reason to believe that a child under the age of 16 has provided personal information to us, please contact us, and we will endeavor to delete that information from our databases.

Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

  • Our Legal Basis for Processing: Generally, we rely on our legitimate interests in order to process your personal information. For example, we rely on this legal ground if we use your personal information to manage your Registration Data and administer our relationship with you; to deliver our Website and Services; understand and improve our Website and Services; report reader analytics to our authors; to personalize your experience on our Website and Services; and where necessary to protect or defend our or another's rights or property, or to detect, prevent, or otherwise address fraud, security, safety or privacy issues. Please see Article 6(1)(f) of the E.U. General Data Protection Regulation ("GDPR") In addition, there may be other situations where other grounds for processing may exist, such as where processing is a result of legal requirements (GDPR Article 6(1)(c)) or for reasons of public interest (GDPR Article 6(1)(e)). Please see the "Your Rights" section of this Privacy Policy immediately below for more information about how you may request that we limit or refrain from processing your personal information.
  • Your Rights
    • Right of Access/Portability: You can ask to review details about the information we hold about you and how that information has been used and disclosed. Note that we may request to verify your identification before fulfilling your request. You can also request that your personal information is provided to you in a commonly used electronic format so that you can share it with other organizations.
    • Right to Correct Information: You may ask that we make corrections to any information we hold, if you believe such correction to be necessary.
    • Right to Restrict Our Processing or Erasure of Information: You also have the right in certain circumstances to ask us to restrict processing of your personal information or to erase your personal information. Where you have consented to our use of your personal information, you can withdraw your consent at any time.

You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

We will make all practical efforts to respect your wishes. There may be times, however, where we are not able to fulfill your request, for example, if applicable law prohibits our compliance. Please note that JD Supra does not use "automatic decision making" or "profiling" as those terms are defined in the GDPR.

  • Timeframe for retaining your personal information: We will retain your personal information in a form that identifies you only for as long as it serves the purpose(s) for which it was initially collected as stated in this Privacy Policy, or subsequently authorized. We may continue processing your personal information for longer periods, but only for the time and to the extent such processing reasonably serves the purposes of archiving in the public interest, journalism, literature and art, scientific or historical research and statistical analysis, and subject to the protection of this Privacy Policy. For example, if you are an author, your personal information may continue to be published in connection with your article indefinitely. When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymize it, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.
  • Onward Transfer to Third Parties: As noted in the "How We Share Your Data" Section above, JD Supra may share your information with third parties. When JD Supra discloses your personal information to third parties, we have ensured that such third parties have either certified under the EU-U.S. or Swiss Privacy Shield Framework and will process all personal data received from EU member states/Switzerland in reliance on the applicable Privacy Shield Framework or that they have been subjected to strict contractual provisions in their contract with us to guarantee an adequate level of data protection for your data.

California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to privacy@jdsupra.com. We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to privacy@jdsupra.com.

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at: privacy@jdsupra.com.

JD Supra Cookie Guide

As with many websites, JD Supra's website (located at www.jdsupra.com) (our "Website") and our services (such as our email article digests)(our "Services") use a standard technology called a "cookie" and other similar technologies (such as, pixels and web beacons), which are small data files that are transferred to your computer when you use our Website and Services. These technologies automatically identify your browser whenever you interact with our Website and Services.

How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

  1. Improve the user experience on our Website and Services;
  2. Store the authorization token that users receive when they login to the private areas of our Website. This token is specific to a user's login session and requires a valid username and password to obtain. It is required to access the user's profile information, subscriptions, and analytics;
  3. Track anonymous site usage; and
  4. Permit connectivity with social media networks to permit content sharing.

There are different types of cookies and other technologies used our Website, notably:

  • "Session cookies" - These cookies only last as long as your online session, and disappear from your computer or device when you close your browser (like Internet Explorer, Google Chrome or Safari).
  • "Persistent cookies" - These cookies stay on your computer or device after your browser has been closed and last for a time specified in the cookie. We use persistent cookies when we need to know who you are for more than one browsing session. For example, we use them to remember your preferences for the next time you visit.
  • "Web Beacons/Pixels" - Some of our web pages and emails may also contain small electronic images known as web beacons, clear GIFs or single-pixel GIFs. These images are placed on a web page or email and typically work in conjunction with cookies to collect data. We use these images to identify our users and user behavior, such as counting the number of users who have visited a web page or acted upon one of our email digests.

JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

Analytics/Performance Cookies. JD Supra also uses the following analytic tools to help us analyze the performance of our Website and Services as well as how visitors use our Website and Services:

  • HubSpot - For more information about HubSpot cookies, please visit legal.hubspot.com/privacy-policy.
  • New Relic - For more information on New Relic cookies, please visit www.newrelic.com/privacy.
  • Google Analytics - For more information on Google Analytics cookies, visit www.google.com/policies. To opt-out of being tracked by Google Analytics across all websites visit http://tools.google.com/dlpage/gaoptout. This will allow you to download and install a Google Analytics cookie-free web browser.

Facebook, Twitter and other Social Network Cookies. Our content pages allow you to share content appearing on our Website and Services to your social media accounts through the "Like," "Tweet," or similar buttons displayed on such pages. To accomplish this Service, we embed code that such third party social networks provide and that we do not control. These buttons know that you are logged in to your social network account and therefore such social networks could also know that you are viewing the JD Supra Website.

Controlling and Deleting Cookies

If you would like to change how a browser uses cookies, including blocking or deleting cookies from the JD Supra Website and Services you can do so by changing the settings in your web browser. To control cookies, most browsers allow you to either accept or reject all cookies, only accept certain types of cookies, or prompt you every time a site wishes to save a cookie. It's also easy to delete cookies that are already saved on your device by a browser.

The processes for controlling and deleting cookies vary depending on which browser you use. To find out how to do so with a particular browser, you can use your browser's "Help" function or alternatively, you can visit http://www.aboutcookies.org which explains, step-by-step, how to control and delete cookies in most browsers.

Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

- hide

This website uses cookies to improve user experience, track anonymous site usage, store authorization tokens and permit sharing on social media networks. By continuing to browse this website you accept the use of cookies. Click here to read more about how we use cookies.