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Guidance

Guidance is intended to clarify obligations or respond to questions of general applicability that arise under the Bank Secrecy Act and implementing regulations at 31 CFR Chapter X. FinCEN alerts, advisories, notices, bulletins, and fact sheets are located here. Guidance regarding beneficial ownership reporting requirements under the Corporate Transparency Act can be found here. Other information pertaining to the Anti-Money Laundering Act of 2020 is available here.

| Depository Institutions, Money Services Businesses, Securities and Futures
Currency Transaction Report Aggregation for Businesses with Common Ownership

The Financial Crimes Enforcement Network ("FinCEN") is issuing this guidance to clarify, for currency transaction reporting purposes, the aggregation of multiple transactions conducted by businesses with common ownership. Subsequent to a ruling on this issue, 1 FinCEN received…

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FinCEN Notice (2012-1) FBAR Filing Requirement – Extended Filing Date Related to Notices 2011-1 and 2011-2
| Depository Institutions, Money Services Businesses
Final Rule – Definitions and Other Regulations Relating to Prepaid Access

The Financial Crimes Enforcement Network (“FinCEN”) is issuing these Frequently Asked Questions (“FAQs”) to assist providers and sellers of prepaid access in understanding the scope of the final rule imposing certain recordkeeping and reporting requirements under the Bank Secrecy Act (the “BSA…

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Reports of Foreign Financial Accounts (“FBARs”) Requirements for Former Employees that had Signature or Other Authority over a Foreign Financial Account of a Former Employer

The Financial Crimes Enforcement Network (“FinCEN”) is issuing this guidance in response to questions related to the reporting requirements under 31 C.F.R. § 1010.350, Reports of Foreign Financial Accounts, with respect to a former employee who had signature or other authority over, but no…

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FinCEN Notice (2011-2) – FBAR Filing Requirement – Extended Filing Date Relating to Officers or Employees of Investment Advisors Registered With the SEC
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FBAR Filing Requirement--Extended Filing Date Related to Exceptions Described in 31 CFR 1010.350(f)(2) - Revised 06/06/11
| Casinos
Preparation Guidelines for completing the March 2011 version of FinCEN Form 103, Currency Transaction Report by Casinos.

The Financial Crimes Enforcement Network ("FinCEN") is issuing this guidance to assist casinos and card clubs in correctly completing FinCEN Form 103, Currency Transaction Report by Casinos (CTR-C). On August 1, 2008, FinCEN issued a revised version of the CTR-C that became mandatory for use by…

| Securities and Futures
Preparation Guidelines for completing the March 2011 version of FinCEN Form 101, Suspicious Activity Report by the Securities and Futures Industries.

The Financial Crimes Enforcement Network ("FinCEN") is issuing these guidelines to assist the Securities and Futures Industry in correctly completing FinCEN Form 101, Suspicious Activity Report by the Securities and Futures Industries (“SAR-SF”). On October 10, 2007, FinCEN issued guidance…

| Depository Institutions
Interagency Guidance on Accepting Accounts from Foreign Embassies, Consulates and Missions
| Securities and Futures
Sharing Suspicious Activity Reports by Securities Broker-Dealers, Mutual Funds, Futures Commission Merchants, and Introducing Brokers in Commodities with Certain U.S. Affiliates

The Financial Crimes Enforcement Network ("FinCEN"), after consulting with staff of the U.S. Securities and Exchange Commission ("SEC") and the Commodity Futures Trading Commission ("CFTC"), is issuing this guidance to confirm that under the Bank Secrecy Act ("BSA") and its implementing…