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Terms of Use

The rules for using this website. Please read them carefully.

Last updated: 2026

These Terms of Use (“Terms”) govern your access to and use of the website located at bsa.efilingsystem.com (the “Site”), operated by FRANK AKEF & CO., INC. (which publishes this Site as “FBAR Information”) (“we,” “us,” or “our”). By accessing or using the Site, you agree to be bound by these Terms. If you do not agree, please do not use the Site.

1. Educational purpose only

The Site provides general educational information about the FBAR (FinCEN Form 114) and related U.S. reporting requirements. It does not provide legal, tax, accounting, financial, or other professional advice, and it is not a substitute for advice from a qualified professional. See our Disclaimer for full details.

2. No professional relationship

Your use of the Site does not create any attorney-client, accountant-client, fiduciary, or other professional relationship between you and FBAR Information or its contributors.

3. No government affiliation

FBAR Information is an independent publisher. We are not affiliated with, endorsed by, or acting on behalf of the Internal Revenue Service (IRS), the Financial Crimes Enforcement Network (FinCEN), the U.S. Department of the Treasury, or any other government agency. Official forms and filing must be completed through the appropriate government channels.

4. Acceptable use

You agree not to:

  • Use the Site for any unlawful purpose or in violation of these Terms;
  • Attempt to gain unauthorized access to the Site, its servers, or related systems;
  • Interfere with or disrupt the Site or its infrastructure, including via malware or automated overload;
  • Scrape, harvest, or systematically extract content except as permitted by law;
  • Reproduce, republish, or redistribute substantial portions of our content without permission.

5. Intellectual property

Unless otherwise noted, the content on the Site — including text, graphics, layout, and design — is owned by or licensed to FBAR Information and is protected by intellectual property laws. You may view and print pages for your own personal, non-commercial reference. Any other use requires our prior written consent.

6. Third-party links and advertising

The Site may contain links to third-party websites and may display third-party advertising. We do not control and are not responsible for the content, products, services, or practices of third parties. Links and ads do not imply our endorsement. Your interactions with third parties are solely between you and them.

7. Disclaimer of warranties

The Site and its content are provided “as is” and “as available,” without warranties of any kind, whether express or implied, including warranties of merchantability, fitness for a particular purpose, accuracy, or non-infringement. We do not warrant that the Site will be uninterrupted, error-free, secure, or that information is current, complete, or accurate. Tax and legal rules change and can be complex; you are responsible for verifying information with official sources.

8. Limitation of liability

To the fullest extent permitted by law, FBAR Information and its owners, contributors, and affiliates will not be liable for any indirect, incidental, special, consequential, or punitive damages, or any loss of profits, data, or goodwill, arising from or related to your use of (or inability to use) the Site or reliance on any content, even if advised of the possibility of such damages. In no event will our aggregate liability exceed one hundred U.S. dollars (US$100).

9. Indemnification

You agree to indemnify and hold harmless FBAR Information and its owners, contributors, and affiliates from any claims, liabilities, damages, losses, and expenses (including reasonable legal fees) arising out of your use of the Site or your violation of these Terms.

10. Changes to the Site and Terms

We may modify, suspend, or discontinue any part of the Site at any time. We may also revise these Terms from time to time; the “Last updated” date reflects the latest version. Your continued use after changes constitutes acceptance of the revised Terms.

11. Governing law

These Terms are governed by the laws of the State of California, United States, without regard to conflict-of-law principles. You agree that any dispute will be subject to the exclusive jurisdiction of the state and federal courts located in California, to the extent permitted by law.

12. Severability

If any provision of these Terms is found unenforceable, the remaining provisions will remain in full force and effect.

13. Contact

Questions about these Terms can be directed to contact@efilingsystem.com.

These Terms are a general template provided for informational purposes and should be reviewed by qualified counsel before publication.