The Guidelines on Anti-Corruption and Integrity in State-Owned Enterprises (ACI Guidelines) are the first international instrument to offer states, in their role as enterprise owners, support in fighting corruption and promoting integrity the enterprises they own.They can help states to ensure that owners exemplify integrity in their conduct, that ownership arrangements are conducive to integrity, that state-owened enterprises adhere to good practices at the SOE level and that accountability mechanisms are integral to SOE sectors. The Guidelines complement the goals of the OECD Guidelines on Corporate Governance of State-Owned Enterprises.