Preparing the Report of Foreign Bank and Financial Accounts (FBAR) Self-Study


As more U.S. taxpayers own foreign financial accounts, the likelihood increases that they will have to disclose that account information to the Financial Crimes Enforcement Network (FinCEN) by filing FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Tax professionals can assist these taxpayers by preparing and electronically filing FBARs on their behalf using the BSA E-Filing System. This course will help tax professionals determine which clients must file the FBAR, how to file and what to do to get their clients back on track when FBARs haven’t been filed.


Upon completion of this course, you will be able to:

  • Identify taxpayers who are required to file an FBAR
  • Summarize the FBAR filing requirements
  • List the penalties for failure to file a complete and correct FBAR
  • Analyze the compliance options for filing delinquent FBARs

Course Details

This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.


Presented by:

How to Earn CPE

To receive credit for this self-study course, you must successfully pass the course exam with a score of 70% or better.

Self-study courses and exams generally expire one year from the date of purchase. The AFTR course expires on December 31 of each year as required by the IRS.

Cancellation Policy

​Because this is an online education offering, it is nonrefundable.

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