Total, S.A., a French oil and gas company, has settled an FCPA enforcement matter with the Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) involving allegations that the company made $60 million in payments to consultants intended to be passed on to the Chairman of the National Iranian Oil Company, a state-owned and controlled entity responsible for awarding Total a contract for the development of an oil field in Iran. The consultants had been designated by the Iranian official, and payments to the consultants were made at his direction. Total mischaracterized the payments in its books as “business development expenses” whereas in fact, according to the government, they were bribes. DOJ alleged not only a violation related to the FCPA’s anti-bribery provision, but also criminal violations (i.e., “knowing” violations) of the FCPA’s books and records/internal controls provisions applicable to public companies. The SEC charged Total under both the anti-bribery and the books and records/internal controls provisions, and exacted $153 million in disgorgement of ill-gotten gains – the second largest disgorgement order in the history of FCPA enforcement cases. Total will in addition pay a $245.2 million criminal penalty, for a total of $398 million in financial sanctions and remedies. See SEC Release, No. 2012-196,SEC Charges Total S.A. for Illegal Payments to Iranian Official (May 29, 2013); Press Release, Dep’t of Justice, French Oil And Gas Company, Total, S.A., Charged In The United States And France In Connection With An International Bribery Scheme (May 29, 2013).