“We get a lot of questions on FBAR compliance. Here is a great article on reporting Foreign Bank and Financial Accounts”
Individuals who are required to file FBARs need expert advice to ensure proper compliance not only with the FBAR filing requirements, but possibly with other reporting requirements such as the Foreign Account Tax Compliance Act (FATCA), P.L. 111-147. FATCA requires filing Form 8938, Statement of Specified Foreign Financial Assets, with the federal income tax return, a separate requirement from the FBAR filing.
http://www.journalofaccountancy.com/issues/2016/apr/fbar-compliance.html