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CALIFORNIA CERTIFIED LEGAL SECRETARY PROGRAM A.B. Eligibility 1. Any person who has a minimum of 2 years full time experience as a legal secretary, or equivalent as approved by the Certifying Board,

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What is any person who has?

Any person who has a financial interest or signature authority over one or more foreign financial accounts.

Who is required to file any person who has?

Any person who meets the criteria mentioned above is required to file a Foreign Bank Account Report (FBAR).

How to fill out any person who has?

The FBAR form can be filled out online through the Financial Crimes Enforcement Network (FinCEN) website.

What is the purpose of any person who has?

The purpose of the FBAR is to combat tax evasion by ensuring that individuals report their foreign financial accounts to the IRS.

What information must be reported on any person who has?

The FBAR requires reporting of the maximum value of each foreign financial account during the calendar year.

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