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IC O M PR I N GTA b l e o f C o n t e n t s Instructions ...........................................................................................................................................2Dear

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What is c o m p?

C O M P stands for Report of Foreign Bank and Financial Accounts (FBAR).

Who is required to file c o m p?

Any United States person who has a financial interest in or signature authority over foreign financial accounts must file a C O M P.

How to fill out c o m p?

C O M P can be filled out electronically through the BSA E-Filing System provided by the Financial Crimes Enforcement Network (FinCEN).

What is the purpose of c o m p?

The purpose of C O M P is to combat money laundering and terrorism financing by tracking foreign financial accounts held by U.S. persons.

What information must be reported on c o m p?

Information such as the account holder's name, account number, name and address of the financial institution, and maximum value of the account during the reporting period must be reported on C O M P.

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