b"reportunderthatsectionmustcertifythatthereportisaccurateand complete.Commenters on the final rule expressed concern that the certification requirementcouldexpandaperson'sliabilityforprovidinginaccurate informationeveniftheinformationwasprovidedingoodfaith. Nonetheless, the rule squarely places the burden of providing accurate and complete information on the reporting company; the individual who signs the form does so in their capacity as a member or manager of the reporting company.FinCen,duringtherulemakingprocess,indicatedthatitwas doubtful that an inadvertent mistake would be considered willfully false or [a] fraudulent violation. Key Takeaways Issuersshouldshareordirecttheirinvestorstothisbook,and specifically, this Chapter, so they understand their obligations, as some of them also are using entities to invest that will be required to do their own reporting. You may be the only person to explain these reporting obligations to them, and they will appreciate you for informing them.Doing so can also help them understand their obligation to provide completeandaccurateinformationtoyou,sothatyoucanmakeyour required FinCen filings. 285"