If you have signature authority on one or more bank or financial accounts outside the United States that had an aggregate value over $10,000 at any time during the year, you are required to file a Report of Foreign Bank and Financial Accounts by June 30 each year. This includes bank accounts in Canada or Mexico and accounts owned by your employer for which you are an authorized signer. If you think you may be required to file one of these reports, and you haven’t done so yet, there isn’t much time left. Please feel free to contact us with questions or refer to the online information at http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR. Please note that this form does not allow any extensions of time to file.