Corporate Transparency Act and the beneficial ownership reporting rule
31 U.S.C. § 5336, 31 CFR 1010.380 · Read 2026-08-15
The reporting rule took effect on 1 January 2024. In March 2025 the Treasury issued an interim final rule that limits the reporting obligation to foreign reporting companies, so domestic entities are outside the scope as the rule now stands.
Identifier
- Identifier
- 31 U.S.C. § 5336, 31 CFR 1010.380
- Level
- Federal
- Status
- Phased
- Adopted
- 2021-01-01
- Applies from
- 2024-01-01
- Supervisory bodies
- FinCEN
Named requirements
Reporting company
Which entities report and the twenty-three exemptions.
Beneficial owner
Substantial control and the twenty-five per cent ownership test.
Filing deadlines
Initial, updated and corrected reports and their time limits.
Access to the register
Who may obtain beneficial ownership information and on what basis.
Official source
EU acts on the same ground
- eu-aml
The Union runs beneficial ownership registers under the anti-money laundering framework, where access for the general public was narrowed by the Court of Justice in 2022.
United States case law
1 decisions · Read from CourtListener, Free Law Project on 2026-08-22.
- Donald J. Trump v. Deutsche Bank AG
943 F.3d 6272d Cir.Open to review by a higher court, the source does not state the outcome
Change monitoring
The row is re-read against the publisher's own publication on a fixed interval. The dates below can be checked on the spot and travel with the API response.
| Field | Value |
|---|---|
| Register | FinCEN — 31 U.S.C. § 5336, 31 CFR 1010.380 |
| Publisher | U.S. Department of the Treasury, Financial Crimes Enforcement Network |
| Last read | 2026-08-15 |
| Interval | Every 30 days |
| Next re-read | 2026-09-14 |
| Status | Checked against the publisher |
Row history
Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.
| Date | Event | Source |
|---|---|---|
| 2026-08-15 | Row read against the official publication | U.S. Department of the Treasury, Financial Crimes Enforcement Network |
| 2024-01-01 | Date of application according to the publisher | U.S. Department of the Treasury, Financial Crimes Enforcement Network |
| 2021-01-01 | Adopted under 31 U.S.C. § 5336, 31 CFR 1010.380 | U.S. Department of the Treasury, Financial Crimes Enforcement Network |
Monitoring states when the row was checked, not how the legal position should be assessed.
Cite this row
The string below travels with a memo, a case file or an agent chain. The same string sits in the citation field of the API response.
31 U.S.C. § 5336, 31 CFR 1010.380, Corporate Transparency Act and the beneficial ownership reporting rule. ExploreWorld Legal, https://legal.exploreworldai.com/us/regler/corporate-transparency-act (hämtad 2026-08-25, bevis sha256:04efeb922da336a1, bygge legal-2026-08-25).
- sha256:
- 04efeb922da336a13e163478fc33c1db2cc7f85adbddb92de852340a0d16f89c
- hämtad:
- 2026-08-25
- source_confidence:
- official
- bygge:
- legal-2026-08-25
- officiell källa:
- https://www.ecfr.gov/current/title-31/section-1010.380
Official publication. The address points to the authority or court that published the row. Office of the Federal Register, eCFR.
The row is a source reference with an official identifier. No legal advice and no compliance decision.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act