CAA Cheat Sheet 2026

The 30 highest-yield CAA facts, distilled from real exam questions. Print it, save it as a PDF, or study it here — free, no sign-up.

1. A CAA delegates the task of certifying ITIN supporting documents to an uncertified employee. This action is: → A violation of the CAA agreement that could result in agreement termination
2. Under what circumstances can the IRS revoke a CAA's authorization? → Failure to comply with program requirements or submitting fraudulent applications
3. How should challenges in safety and compliance be addressed? → Apply systematic problem-solving, seek expert guidance when needed, and document decisions
4. When a CAA reviews original identification documents, what is the correct procedure for handling those documents? → Verify and certify the documents in person, then return originals to the applicant
5. How should challenges in core concepts and principles be addressed? → Apply systematic problem-solving, seek expert guidance when needed, and document decisions
6. What should a CAA do if they suspect fraudulent documentation? → Report the suspected fraud to the IRS
7. How should professionals apply professional standards and ethics in daily practice? → Consistently integrate best practices into every aspect of professional work
8. What is the foundational principle of industry best practices in the Certified Acceptance Agent field? → Maintaining competence, integrity, and service to stakeholders
9. What ethical standard governs communication and documentation practice? → Adherence to the profession's code of ethics and applicable laws and regulations
10. What documents are required to apply for an ITIN? → A valid passport or national identification card.
11. What action should an agent take if they suspect fraud? → Report the issue to the IRS and refuse to process the application.
12. How long does it typically take for an ITIN application to be processed? → 7 weeks
13. Which of the following is NOT an acceptable identification document for ITIN application? → Utility bill
14. What ethical standard governs applied methods and techniques practice? → Adherence to the profession's code of ethics and applicable laws and regulations
15. When completing Form W-7 for an ITIN renewal, what must the applicant still indicate even though they already have an ITIN? → The reason or exception for needing the ITIN
16. What quality assurance measure supports industry best practices? → Regular self-assessment, peer review, and adherence to established standards
17. Which form is used to apply for an ITIN? → Form W-7
18. How should professionals apply core concepts and principles in daily practice? → Consistently integrate best practices into every aspect of professional work
19. What quality assurance measure supports assessment and evaluation? → Regular self-assessment, peer review, and adherence to established standards
20. Which statement best describes the IRS's authority over existing CAA agreements? → The IRS may terminate a CAA agreement at any time for violations of program requirements
21. How should challenges in communication and documentation be addressed? → Apply systematic problem-solving, seek expert guidance when needed, and document decisions
22. Which IRS form is used to renew an expired Individual Taxpayer Identification Number? → Form W-7
23. What ethical standard governs professional standards and ethics practice? → Adherence to the profession's code of ethics and applicable laws and regulations
24. What is the IRS's estimated processing time for ITIN renewal applications submitted by mail during non-peak periods? → 7 weeks
25. What form must an individual or entity complete to apply for participation in the IRS Acceptance Agent Program? → Form 13551
26. A taxpayer files their return before renewing an expired ITIN; what is the IRS's procedure in that situation? → Process the return but hold certain credits until renewal is completed
27. What is a CAA required to do upon discovering that a client has presented fraudulent identity documents? → Refuse to submit the application and report the suspected fraud to the IRS
28. What document is considered primary for ITIN verification? → Passport
29. Can multiple family members renew expiring ITINs simultaneously on a single submission? → Yes, using the IRS family renewal option on Form W-7
30. What is a key ethical responsibility of a Certified Acceptance Agent? → Verifying documents and ensuring accurate submissions.