(4) BI3 > BBr3 > BCl3 > BF3
Extent of back bonding, reduces down the group leading to more Lewis acidic strength
BI3 > BBr3 > BCl3 > BF3 (extent of back bonding)
(2p 2p) (2p 3p) (2p 4p) (2p 5p)
∴ Lewis acid character of boron halides is BI3 > BBr3 > BCl3 > BF3