Is there any tax reporting obligations for nominee (i.e. POD beneficiary) of overseas account during lifetime of account owner?

If my mom who resides overseas, adds me as a nominee (similar to P.O.D. beneficiary) and NOT as a joint account owner, for her bank account which is itself  based overseas, is there any reporting obligation (similar to FBAR / FATCA) DURING her lifetime?

Would appreciate any input.
Thank you!