Account records for FBAR filings should be kept for five years from the due date, which is typically April 15th after the calendar year being reported.
Records should include account name, account number, account type, name and address of the foreign bank or person maintaining the account, and the maximum value of every account being reported on during the reported year. Also, keeping a copy of your FBAR filing should be enough for recordkeeping. Failure to keep proper FBAR records may result in civil penalties, criminal penalties, or both.