Continuing Education Requirements Flashcards
7 cards from real CAA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Continuing Education Requirements flashcards as text
Which of the following CAA applicant types is generally required to submit fingerprint cards rather than relying on professional license verification?
Answer: A non-licensed individual such as a financial institution employee
Individuals without a qualifying professional credential (attorney, CPA, EA) generally must submit fingerprints for the suitability check.
An Enrolled Agent who is also a CAA must meet which continuing education requirement to keep EA status?
Answer: 72 hours every three years, with at least 16 hours per year including 2 hours of ethics
Enrolled Agents must complete 72 CE hours per three-year cycle, minimum 16 hours annually, including 2 hours of ethics each year.
How long is a standard CAA agreement valid before renewal and updated training are required?
Answer: 4 years
CAA agreements are generally valid for four years, after which renewal with current training documentation is required.
A CAA firm's existing representative moves to a new firm that is also a CAA. What should happen regarding his training?
Answer: The new firm must list him on its own application and include his current training certificates
Authorized representatives are tied to a specific CAA agreement, so the new firm must add him with current training documentation.
Why does the IRS require CAAs to keep their training current rather than completing it once?
Answer: Because ITIN document standards, procedures, and fraud patterns change over time
Updated training keeps CAAs current on changing ITIN procedures and new fraud indicators.
Which IRS form is used to apply for or renew participation as an Acceptance Agent, and is where training certificates are attached?
Answer: Form 13551
Form 13551 is the Application to Participate in the IRS Acceptance Agent Program, used for both new and renewal applications.
A CAA fails to include required training certificates with a renewal application. What is the most likely result?
Answer: The application will be considered incomplete and may be rejected or delayed
Missing training certificates make the application incomplete, leading to rejection or processing delays.