@OH7 ,
(a) Please change your sign-in credentials -- it is too close an e-mail address and this board is open to all and sundry -- including bad actors;
(b) FBAR filing is generally required for owners and signatories ( i.e. persons who do not own and/or operate the account but have signature authority for succession purposes ) when the account value in US$ is equal or over the trigger value ( currently this US$10,000 at anytime during the year --- see the following page ) :
Report of Foreign Bank and Financial Accounts (FBAR) | Internal Revenue Service (irs.gov)
Note that while this filing of form 114 ( FinCen.gov ) has NO tax implications, non-filing when required can attract onerous fines.,
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