Business advocacy group seeks destruction of millions of BOI records
Apr 15, 2025
Beneficial ownership information (BOI) reporting
Find resources to learn about the BOI reporting requirement under the Financial Crimes Enforcement Network’s (FinCEN’s) Corporate Transparency Act (CTA).
BOI filing requirements for US companies, persons removed
BOI filing requirements for US companies, persons removed
Featured news and resources
BOI reporting under the CTA FAQs
Find answers to BOI reporting questions that you may have or could be raised by clients when informing them of compliance requirements.
BOI reporting under the CTA FAQs
Find answers to BOI reporting questions that you may have or could be raised by clients when informing them of compliance requirements.
Tools, guidance and advocacy
Guidance and tools
Podcast and videos
News and articles
Business advocacy group seeks destruction of millions of BOI records, The Tax Adviser, April 14, 2025
BOI reporting changes don’t affect CTA’s constitutionality, filing says, Journal of Accountancy, March 27, 2025
BOI filing requirements for U.S. companies, persons removed, Journal of Accountancy, March 21, 2025
AICPA applauds Treasury's suspension of BOI enforcement, Journal of Accountancy, March 6, 2025
Treasury says it won’t enforce BOI fines or penalties against U.S. citizens, businesses, Journal of Accountancy, March 3, 2025
FinCEN extends BOI reporting deadline, halts enforcement, Journal of Accountancy, Feb. 28, 2025
March 21 BOI reporting deadline set; further delay possible, Journal of Accountancy, Feb. 19, 2025
BOI reporting deadline extension passes US House, Journal of Accountancy, Feb. 12, 2025
BOI penalties increase while reporting rules remain on hold, Journal of Accountancy, Feb. 7, 2025
FinCEN hints at BOI reporting changes in court filing, Journal of Accountancy, Feb. 5, 2025
BOI reporting still on hold despite Supreme Court ruling, Journal of Accountancy, Jan. 23, 2025
Plaintiffs ask Supreme Court to block injunction on BOI reporting, Journal of Accountancy, Jan. 3, 2025 (updated Jan. 10, 2025)
Appeals court reinstates injunction that halts BOI enforcement, Journal of Accountancy, Dec. 27, 2024
Injunction lifted; FinCEN extends most BOI deadlines to Jan. 13, Journal of Accountancy, Dec. 23, 2024
Extension to BOI reporting deadline removed from budget bill, The Tax Adviser, Dec. 20, 2024
BOI reporting deadline extension proposed in House budget bill, The Tax Adviser, Dec. 18, 2024
FinCEN: Companies can voluntarily file BOI reports during injunction, The Tax Adviser, Dec. 11, 2024
Court halts BOI reporting; AICPA urges preparedness, The Tax Adviser, Dec. 5, 2024 (updated Dec. 6, 2024)
Nationwide injunction halts BOI reporting for now, Journal of Accountancy, Dec. 5, 2024
BOI: Businesses cite procrastination, lack of clarity for not filing, The Tax Adviser, Dec. 3, 2024
BOI update: 6.5 million of 32 million reports filed so far, The Tax Adviser, Nov. 8, 2024
BOI reporting deadlines extended for certain victims of 5 hurricanes, The Tax Adviser, Oct. 30, 2024
January 1 deadline approaching for reporting Beneficial Ownership Information, Tax News from the Taxpayer Advocate Service, Oct. 10, 2024 (and subsequently updated)
FinCEN uses TV ad to tell businesses about BOI, The Tax Adviser, Aug. 12, 2024
BOI requirements roll along despite concerns about too little outreach, The Tax Adviser, Aug. 6, 2024
FinCEN estimates millions of hours will be spent seeking BOI access, The Tax Adviser, July 22, 2024
How tax practitioners viewed filing season, plus ERC and BOI updates, Journal of Accountancy, July 11, 2024
Current developments in S corporations, The Tax Adviser, July 1, 2124
Updated FAQs provide details on phase-in timing of BOI access, The Tax Adviser, April 19, 2024
AICPA: BOI ruling confuses businesses; enforcement should be delayed, The Tax Adviser, April 8, 2024
Decision holding Corporate Transparency Act unconstitutional appealed, The Tax Adviser, March 12, 2024
Plaintiffs: FinCEN should pause all CTA enforcement, The Tax Adviser, March 5, 2024
Federal court holds Corporate Transparency Act unconstitutional, The Tax Adviser, March 5, 2024
AICPA’s member insurer to cover BOI work for accounting firms, The Tax Adviser, Feb. 6, 2024
Final rule issued on access to beneficial ownership information, The Tax Adviser, Dec. 21, 2023
FinCEN extends BOI reports deadline for certain companies, The Tax Adviser, Nov. 29, 2023
AICPA, others call for a one-year extension of BOI report deadline, The Tax Adviser, Oct. 31, 2023
Beneficial ownership information reporting: Right around the corner, The Tax Adviser, Oct. 1, 2023
FinCEN proposes BOI reports deadline extension for certain companies, The Tax Adviser, Sept. 28, 2023
FinCEN posts guide to help small businesses with BOI reporting, The Tax Adviser, Sept. 19, 2023
AICPA joins coalition to increase awareness of new BOI requirement, Journal of Accountancy, May 16, 2023
AICPA advocacy
AICPA releases statement on BOI enforcement freeze, anticipates clarification, March 6, 2025
AICPA releases statement expressing optimism of possible delay for BOI reporting, Dec. 18, 2024
AICPA releases statement on BOI injunction, FinCEN appeal, Dec. 6, 2024
AICPA and State Societies Request Delay in BOI Reporting Requirements, Dec. 4, 2024
AICPA comment letter requesting one year delay of FinCEN BOI rule, Nov. 11, 2024
AICPA request for automatic FBAR and BOI disaster relief, Oct. 3, 2024
AICPA and State CPA Societies have ‘grave concerns’ with BOI reporting, April 8, 2024
AICPA to Congress: “The [BOI] rule should be suspended”, Feb. 15, 2024
Call to action for beneficial ownership information (BOI) reporting, Dec. 14, 2023
AICPA comments on BOI proposed 90-day extension, Oct. 30, 2023
AICPA statement on HFSC BOI Hearing, July 18, 2023
AICPA Supports H.R. 4035, Protecting Small Business Information Act, July 14, 2023
AICPA comments on proposed FinCEN beneficial ownership reporting requirements under the Corporate Transparency Act, Feb. 4, 2022
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