Beneficial Ownership Information
Beneficial Ownership Information (BOI) Resources
Podcast & Town Halls & Articles
AICPA Podcast: Traversing the beneficial ownership information reporting requirements
Melanie Lauridsen, Vice President, Tax Policy & Advocacy — AICPA & CIMA, Roger Harris, President and COO — Padgett Business Services, and Larry Gray, Owner —Alfermann Gray & Co LLC, on the latest about BOI reporting
AICPA January 4 Town Hall
Lisa Simpson, AICPA VP – Firm Services – gives an update for practitioners, starting at 29:00 – includes both ERC and BOI – lots of good information.
AICPA December 21 Town Hall
Lisa’s overview of both ERC and BOI starts at 32:45 in the recording.
Webcast: Reimagining your tax practice: BOI temperature check and what to tell clients - free event multiple dates available
Journal of Accountancy - January 1, 2024 – Oh BOI: The Corporate Transparency Act and CPA firms
AICPA Member Insurance - Risk Alert: Navigating Corporate Transparency Act/Beneficial Ownership Reporting
Journal of Accountancy - January 25 - BOI reporting and unauthorized disclosure penalties increased
Other Resources
AICPA member insurance program (CNA) article, including sample engagement letter – open to all
Beneficial Ownership Information Reporting | FinCEN.gov
BOI Reporting Form - To see the BOI form, click on the Prepare BOIR button, then checkyour downloads folder. Right-click on the BOIR file and open it with Adobe.
FinCEN Small Entity Compliance Guide - provides answers to questions about who should file, exemptions from filing requirements, who is a beneficial owner and other common questions.
BOI Filing Link - select File BOIR
AICPA sample BOI engagement letter – available to AICPA members
In the Webinars tab type in Corporate Transparency or Beneficial Ownership in the search bar.
