But then someone who was in business for 4 years will say, "why do I have to do it"?  And if they let them out, someone with 3 years will say "why do I have to do it"?  And so on and so on.  I think this thing is way overblown, especially since we still have 358 days to figure it out.  At a minimum, I think preparers that care for their clients will at least make sure that they let their clients know the BOI is out there.  If you feel comfortable helping them, then do it.  If you don't, as long as you have informed your client that they need to take care of it, you can sleep at night knowing you did you part.