BOI Reporting Information
- U.S. Treasury Resource: Beneficial Ownership Information Reporting | FinCEN.gov
- Final Rule (11-8-23) | Use of FinCEN Identifiers for Reporting Beneficial Ownership Information of Entities
- Frequently Asked Questions (Updated 11-16-23 - Includes new questions about the reporting process, reporting companies, beneficial owners, company applicants,
reporting requirements, initial reports, and reporting company exemptions)
- See Small Entity Compliance Guide | Compliance Guide to Help Small Businesses Report Beneficial Ownership Information | (9-18-23)
- FinCEN Extends BOI Reports Deadline for Certain Companies (11-29-23)
- AICPA, others call for a one-year extension of BOI report deadline (10-31-23)
- Also see: TXCPA Federal Tax Policy Committee Comment Letter (10-31-23)
- Federal Tax Policy Committee Comment to FinCEN on BOI Reporting Deadline (10-30-23)
- FinCEN continues outreach on BOI reporting (10-4-23)
- FinCEN Proposes BOI Reports Deadline Extension for Certain Companies (10-28-23)
- FinCEN Released BOI Guidance – Don’t be Confused About Accounting Firm Exemption (9-28-23)
- Corporate Transparency Act: Are You Prepared? (9-26-23) | Sept Oct 2023 Today's CPA
- Most small accounting firms are subject to the Corporate Transparency Act’s BOI reporting rules | Wolters Kluwer (9-8-23)
- AICPA & CIMA Resources & Information
ALERT: FinCEN has been notified of recent fraudulent attempts to solicit information from individuals and entities who may be subject to reporting requirements under the Corporate Transparency Act. The fraudulent correspondence may be titled "Important Compliance Notice" and asks the recipient to click on a URL or to scan a QR code. Those e-mails or letters are fraudulent. FinCEN does not send unsolicited requests. Please do not respond to these fraudulent messages, or click on any links or scan any QR codes within them.