Do I report a foreign account I only have signature authority over, like my employer's?

Yes — the FBAR covers accounts you control even if you don't own them. If you have signature or other authority over a foreign financial account — for example, you're a CFO, manager, or authorized signer on your overseas employer's bank account — that account is reportable on your personal FBAR once the overall $10,000 aggregate is met, even though the money isn't yours. You report it in the signature-authority section, identifying the account and its owner, but you don't include its balance in your own net worth for other purposes. There are narrow exceptions for certain officers and employees of U.S. publicly traded companies and some regulated entities, but they're specific, so don't assume you qualify. The same logic applies to a foreign account you manage for an aging parent or a family business. If you can move money in a foreign account, ask whether it belongs on your FBAR.