CLOSELY HELD Definition

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CLOSELY HELD is a description of a corporation whose voting stock is owned by a very small number of shareholders.

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GOING PUBLIC refers to those activities that relate to offering a private companys shares to the general investing public including registering with the SEC.

FOREIGN CORRUPT PRACTICES ACT (1977) is a United States federal law that is primarily known for its two main provisions: one that deals with accounting transparency requirements of issuers required to report under the Securities Exchange Act of 1934 and one that deals with bribery of foreign officials.

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