Bribes are not legal fees. Potential bribes were also not revealed in the books. This violation not only involves Wal-Mart de Mexico's accountants, but also the CEO, CFO and auditors who were supposed to ensure that the records were transparent, accurate and reliable. Sarbanes Oxley also requires CEOs and CFOs to certify that financial reporting is accurate. The US Department of Justice encourages companies to conduct internal investigations and disclose relevant facts to authorities. Any suspected violations of the Foreign Corrupt Practices Act should be reported to the U.S. Department of Justice, which was not reported by Wal-Mart. According to the New York Times, Wal-Mart turned to the Department of Justice, but after learning from the Times’