A U.S. Corporation is a Person

FBAR's apply to U.S. persons and believe it or not a U.S. corporation is a person. If this corporation/person has financial accounts outside of the U.S., then an FBAR may be needed.

"A U.S. person includes U.S. citizens, as well as permanent legal residents, i.e. green card holders. U.S. persons also include legal entities such as partnerships, corporations, and LLCs formed under U.S. law. It also includes trusts or estates formed under U.S. law."

Feel free to ask any questions.

https://www.bragertaxlaw.com/what-is-an-fbar.html