What type of accounts should be reported on FBAR and FATCA?

You may find the summary of foreign bank account subject to FBAR/FATCA reporting in this table.

Account to be reported on FBAR (FinCEN 114)

Checking account held in a Non-US domiciled bank
Savings account held in a Non-US domiciled bank
Checking account held at a Non-US branch of a US domiciled bank
Savings account held at a Non-US branch of a US domiciled bank
Non-US financial account over which you have signature authority
Non-US securities or stock held in a foreign financial institution
Non-US accounts owned by a foreign entity in which you have least 50% financial interest
Non-US mutual funds (these may have additional filing requirements for PFIC 8621)
Non-US accounts held by either a foreign or domestic trust with which you are associated
Foreign life insurance policy with cash value
Foreign annuity contract

Checking account held in a Non-US domiciled bank
Savings account held in a Non-US domiciled bank
Non-US mutual funds
Non-US financial accounts held by either a foreign or domestic trust with which you are associated
Non-US hedge funds
Non-US private equity funds
Non-US life insurance policy with cash value
Non-US annuity contract