Here is the article in markdown format:

Compliance Guidelines

The following sections outline key aspects of compliance for business entities.

Implementing Compliance Strategy

1. Develop a Comprehensive Compliance Strategy: Business entities must adopt and implement a comprehensive compliance strategy at all levels.
2. Provide Professional Assistance and Training: Provide professional assistance and training on compliance issues to ensure understanding and adherence.
3. Encourage Motivation and Positive Compliance Culture: Encourage motivation and promote a positive compliance culture within the organization.

Internal Control Measures

1. Implement Effective Internal Controls: Implement internal control measures to prevent corruption and unlawful acts.
2. Incorporate Anti-Corruption Clause in Contracts: Incorporate an anti-corruption clause in contracts with business partners.

Transparency and Reporting

1. Ensure Transparency and Reporting: Ensure transparency and reporting on compliance developments and the state of overall business compliance.
2. Regular Annual Reporting: Conduct regular annual reporting on the degree of development of the compliance function and about the state of compliance of overall business.

Market Conduct

Business entities operating on the free and open market are obligated to apply “fair play” in relation to competitors and observe international and national regulations governing market competition.

Key Points

• Develop a comprehensive compliance strategy, including implementation at all levels.
• Compliance officers should take preventive actions to promote compliance culture.
• Transparency and reporting are essential elements in ensuring effective implementation of adopted policies designed to prevent corrupt and fraudulent practices or any other unlawful and non-compliant practice.
• Regular annual reporting on the degree of development of the compliance function and about the state of compliance of overall business is necessary.