In boron halides, there exists certain degree of pi bonding involving halogen lone pairs and empty 2p orbital of boron.This bonding is strongest in case of BF3 and when a boron halide accepts electrons from a donor molecule, this bonding is lost. Due to this, BF3 resists this change most strongly followed by other halides and thus the acceptor strength increases in the order BF3 < BCl3 < BBr3 < BI3
Due to this, BI3 a stronger Lewis acid than BCl3 and BF3