Beneficial ownership information (BOI) reporting

Access resources to learn about the beneficial ownership information reporting requirement under FinCEN’s Corporate Transparency Act (CTA).

Starting Jan. 1, 2024, most companies created in or registered to do business in the U.S. will need to report information on their beneficial owners to the Financial Crimes Enforcement Network (FinCEN) under the Corporate Transparency Act (CTA).

Building at night
AICPA and State CPA Societies Have ‘Grave Concerns’ with BOI Reporting
Apr 08, 2024
up arrow coming out of paper
BOI Reporting Services Engagement Letter
Feb 13, 2024
67.2 KB
Actions for finance teams to mitigate the effects of high inflation
BOI reporting services and other practice concerns
Mar 14, 2024
Abstract prisms
Beneficial Ownership Information (BOI) Reporting Under the CTA FAQ
Feb 28, 2024

Starting Jan. 1, 2024, most companies created in or registered to do business in the U.S. will need to report information on their beneficial owners to the Financial Crimes Enforcement Network (FinCEN) under the Corporate Transparency Act (CTA).

Building at night
AICPA and State CPA Societies Have ‘Grave Concerns’ with BOI Reporting
Apr 08, 2024
up arrow coming out of paper
BOI Reporting Services Engagement Letter
Feb 13, 2024
67.2 KB
Actions for finance teams to mitigate the effects of high inflation
BOI reporting services and other practice concerns
Mar 14, 2024
Abstract prisms
Beneficial Ownership Information (BOI) Reporting Under the CTA FAQ
Feb 28, 2024

    BOI temperature check and what to tell clients

    Watch the recording of the Reimagining Your Tax Practice session on how various tax practitioners are handling the BOI reporting requirement — available to Tax Section members.

    Watch the session

    BOI temperature check and what to tell clients

    Watch the recording of the Reimagining Your Tax Practice session on how various tax practitioners are handling the BOI reporting requirement — available to Tax Section members.

    Watch the session

    Decision holding Corporate Transparency Act unconstitutional appealed

    The U.S. Justice Department filed an appeal challenging the district court’s decision that the law, which requires businesses to report beneficial ownership information, is unconstitutional.

    Read more

    Decision holding Corporate Transparency Act unconstitutional appealed

    The U.S. Justice Department filed an appeal challenging the district court’s decision that the law, which requires businesses to report beneficial ownership information, is unconstitutional.

    Read more

    AICPA’s member insurer to cover BOI work for accounting firms

    CNA, which has policies with 25,000 AICPA member accounting firms, stated that its professional liability policies generally will cover work services associated with the Corporate Transparency Act, which includes rules for BOI reporting.

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    AICPA’s member insurer to cover BOI work for accounting firms

    CNA, which has policies with 25,000 AICPA member accounting firms, stated that its professional liability policies generally will cover work services associated with the Corporate Transparency Act, which includes rules for BOI reporting.

    Read More

    FinCEN extends BOI reports deadline for certain companies

    FinCEN extended the deadline to file beneficial ownership information reports from 30 days to 90 days for companies created or registered in 2024.

    Read more

    FinCEN extends BOI reports deadline for certain companies

    FinCEN extended the deadline to file beneficial ownership information reports from 30 days to 90 days for companies created or registered in 2024.

    Read more

    AICPA Member Insurance Programs Risk Alert: Navigating Corporate Transparency Act/Beneficial Ownership Reporting

    Understand the potential professional liability ramifications to CPAs.

    Learn more

    AICPA Member Insurance Programs Risk Alert: Navigating Corporate Transparency Act/Beneficial Ownership Reporting

    Understand the potential professional liability ramifications to CPAs.

    Learn more

    Guidance and tools

    Beneficial Ownership Information (BOI) Reporting Under the CTA FAQ

    Get answers to common questions surrounding BOI including who must file, available exemptions, noncompliance penalties and mitigating risks.

    Beneficial Ownership Information (BOI) Client Letter

    Use this client letter to alert and educate your clients to the beneficial ownership reporting requirements starting on Jan. 1, 2024.

    Beneficial Ownership Information (BOI) FAQ for Clients

    Use this client facing guide to provide preliminary information to clients of their beneficial ownership information (BOI) reporting requirement.

    Beneficial Ownership Information (BOI) FAQ Highlights

    Use this FAQ guide to learn about the beneficial ownership information (BOI) reporting requirement many businesses will have.

    Beneficial Ownership Information (BOI) FAQ Expanded

    Use this FAQ guide for a deep dive into the beneficial ownership information (BOI) reporting requirement many businesses will have, including what to be aware of.

    BOI Reporting Services Engagement Letter

    Use a sample engagement letter with clients to provide the scope for beneficial ownership information (BOI) reporting services and other details.

    BOI reporting services and other practice concerns

    The beneficial ownership information reporting FAQ relate to the practical aspects of providing BOI services to clients including insurance coverage.

    Podcast and videos

    The 5 Ws of beneficial ownership information (BOI) reporting | Tax Section Odyssey

    Explore the who, what, where, when and why of the beneficial ownership information (BOI) reporting requirement that starts on Jan. 1, 2024.

    Traversing the beneficial ownership information reporting requirements | Tax Section Odyssey

    Starting Jan. 1, 2024, many entities will be responsible for filing a BOI report. In this episode, we’ll be diving into top-of-mind questions regarding BOI.

    News and articles

    AICPA advocacy

    Other resources

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