The BFR ( Flight review) is required.
The following quote is from FAA order 8900 which is the FAA inspector's Handbook.
I. Advise Applicant of Part 61 and Part 91 Rules and Requirements. Advise the applicant about the rules and requirements contained in 14 CFR part 61 , Certification: Pilot, flight instructors, and ground instructors; and in 14 CFR part 91 (flight review requirements, recency of experience requirements, required logbook entries, etc.). As a point of emphasis, make clear to the applicant that a flight review (see § 61.56 ) must be administered by the holder of an FAA flight instructor certificate with the appropriate ratings before he/she may exercise the privileges of his/her U.S. pilot certificate. The proficiency checks administered by a foreign flight instructor do not count as meeting the flight review requirements of § 61.56 .
Total text is here:
Flight Standards Information System (FSIMS)
5th from the bottom up. Almost at the end of the document is where you can find the above quoted text.