The author considers the development of corporate accountability for crime and the principles governing the attribution of criminal acts and intent to the corporate entity. Also addressed are the circumstances under which corporate officers and agents may incur personal criminal liability for conduct they engage in on behalf of the corporate entity. Liability under the general Federal conspiracy statute and the Racketeer Influenced and Corrupt Organizations Act is explored; securities fraud, mail fraud, and various forms of sensitive domestic payments, including bribery and gratuity, are analyzed. The volumes discuss the major tax crimes, the legal consequences that flow from the creation of corporate slush funds, the components of criminal liability under the antibribery and accounting provisions of the Foreign Corrupt Practices Act, and criminal implications of making sworn and unsworn false statements and of keeping false corporate records. Approximately 500 references are included.