On July 29th, the Financial Crimes Enforcement Network introduced FinCEN Form 114(a), Record of Authorization to Electronically File FBARs. A copy of this form would be maintained by the filer and the account owner, but not submitted to FinCEN. The form would be made available upon request by FinCEN or the Internal Revenue Service. FinCEN has also made technical adjustments to ease FBAR filing and allow for enhancements such as introducing new space on the form for filers to provide explanations and add third party preparer information. In addition, an FBAR batch filing capability is now available for testing. FinCEN Notice.