(A) $H _{3} BO _{3}$ is a weak monobasic Lewis acid.
$H _{3} BO _{3}+ H - OH \rightleftharpoons B ( OH )_{4}^{-}+ H ^{+}\dots$(i)
(B) Equilibrium (i) is shifted in forward direction by the addition of syn-diols like ethylene glycol which forms a stable complex with $B ( OH )_{4}^{-}$
(C) It has a planar sheet like structure due to hydrogen bonding.
(D) $H_3BO_3$ is a weak electrolyte in water.