New client has had 2 bank accounts in Canada for over 10 years. We filed her Form 114 for 2018. Former accountants did not file Forms 114 or 8938 & the foreign bank account box is not checked on Schedule B for 2015 – 2017 (only copies we have). Her highest account balance in 2018 was $60,000.
What’s the recommendation re: filing prior year Forms 114 & 8938? How far back does she need to file? Does she need to hire an attorney?