Are we required to present a list of high risk customers to our Board of Directors?

I know of no such requirement. Keep in mind if you present a "list" that contains actual names it could be reflected in the Board Minutes, which are subject to discovery through a subpoena. I do list a general description of the amount of high risk customers we bank in my BSA Risk Assessment (something like "the bank has a small number of accounts identified as high risk"...). Our Risk Assessment is presented to the Board annually or as updated for their information purposes.

ditto to 80's lady comments.