For purposes of Question 11B, the term “RO” means an individual who is authorized under local law to consent on behalf of the FI (an "authorizing individual”) to the disclosure of FATCA-related tax information to third parties. This individual may be the same as the individual identified as the RO in Question 10. By listing one or more POCs in Question 11B and checking the “Yes” box in Question 11A, the authorizing individual identified on the next screen (POC Authorization Screen) to the right of the checkbox is providing the IRS with written authorization to release the FI’s FATCA-related tax information to the POC. This authorization specifically includes authorization for the POC to complete the FATCA registration (except for Part 4), to take other FATCA-related actions, and to obtain access to the FI's tax information. Once the authorization is granted, it is effective until revoked by either the POC or by an authorizing individual of the FI. If a third-party adviser that is an entity is retained to help the FI complete its FATCA registration process, the name of the third-party individual adviser that will help complete the FATCA registration process should be entered as a POC in Question 11B, and the Business Title field for that individual POC should be completed by inserting the name of the entity and the POC’s affiliation with the entity
