The structure of a company’s compliance reporting lines is a fundamental element of its ability to build and maintain an effective anti-corruption compliance program.  To whom a company’s chief compliance officer reports influences that CCO’s visibility, authority and effectiveness – which, in this era of increasing enforcement, affect the company’s revenue and reputation.  However, reporting structures vary among companies, and best practices are unsettled.  The Anti-Corruption Report is examining various reporting structures in a three-part series.  This article, the second in the series, explores the benefits and drawbacks of five different reporting line structures.  See also “Five Tools Every Chief Compliance Officer Needs for Effective FCPA Compliance: Title, Authority, Access, Budget and Culture (Part One of Two)” (Apr. 3, 2013); Part Two of Two (Apr. 17, 2013).