Which act requires the reporting of large cash transactions?

The Bank Secrecy Act (BSA) is the correct answer as it specifically mandates the reporting of large cash transactions exceeding $10,000. This law was established to combat money laundering and to facilitate the tracking of illicit financial activities by requiring banks and other financial institutions to report transactions that could indicate criminal activities. Under the BSA, institutions must file Currency Transaction Reports (CTRs) for any cash transaction that meets or exceeds this threshold, thereby creating a paper trail that can be monitored by regulatory authorities.

The other acts listed do not focus on the reporting of large cash transactions in the same way. While the Securities Exchange Act regulates securities and financial markets, the Financial Institutions Reform and Recovery Act primarily deals with the savings and loan crisis by improving regulation and oversight, and the Dodd-Frank Act focuses on financial systemic risk and consumer protection in the financial sector. However, none of these directly address the requirements regarding the reporting of large cash transactions like the BSA does.