CAA Continuing Education Requirements 2 — Questions and Answers
Question 1: A CAA firm adds a new authorized representative who will review original documents for Form W-7 applicants. What training must this person complete before acting in that role?
- Only the IRS Annual Filing Season Program
- The mandatory IRS Acceptance Agent training and the forensic document training (Correct answer)
- A state-approved notary public course
- No training, since the firm's responsible party is already trained
Correct answer: The mandatory IRS Acceptance Agent training and the forensic document training
Every individual who will authenticate identity documents must personally complete both the mandatory Acceptance Agent training and the forensic document training.
Question 2: When a CAA submits Form 13551 to renew its agreement, what training proof is required?
- A copy of the original training certificate from the first application
- Current certificates of completion for the required IRS training for each person listed (Correct answer)
- A letter from the CAA's state licensing board
- Proof of 72 hours of Enrolled Agent continuing education
Correct answer: Current certificates of completion for the required IRS training for each person listed
Renewal applications must include current training completion certificates for the responsible parties and authorized representatives listed.
Question 3: Which statement best describes the purpose of the IRS forensic document training for CAAs?
- To teach how to prepare Form 1040-NR
- To teach how to recognize genuine identity documents and detect fraudulent or altered ones (Correct answer)
- To satisfy state CPA ethics hours
- To certify the CAA as a notary
Correct answer: To teach how to recognize genuine identity documents and detect fraudulent or altered ones
Forensic training prepares CAAs to examine original documents and spot signs of fraud or alteration before certifying them.
Question 4: An attorney serving as a CAA lets her state bar license lapse because she stopped completing required CLE. How does this affect her CAA participation?
- It has no effect because CAA status is independent of licensing
- It can affect suitability and good standing, which the IRS considers for CAA participation (Correct answer)
- It automatically converts her to an Enrolled Agent
- It only matters if she prepares Form W-7 for corporations
Correct answer: It can affect suitability and good standing, which the IRS considers for CAA participation
Licensed professionals must remain in good standing with their licensing authority, and a lapsed license can jeopardize CAA suitability.
Question 5: Who is responsible for ensuring that all of a CAA firm's authorized representatives have completed required IRS training?
- The IRS ITIN Program Office
- The applicant taxpayer
- The firm's principal or responsible party (Correct answer)
- The state Department of Revenue
Correct answer: The firm's principal or responsible party
The principal and responsible parties are accountable for the firm's compliance, including making sure representatives are trained.
Question 6: A CAA authorized representative completed forensic training but not the mandatory Acceptance Agent training. Can the IRS approve him as an authorized representative?
- Yes, forensic training alone is sufficient
- No, both required training components must be completed (Correct answer)
- Yes, if he has a PTIN
- Yes, if the responsible party vouches for him in writing
Correct answer: No, both required training components must be completed
Both training components are required; completing only one does not meet the IRS requirement.
Question 7: Where does the IRS publish the official training modules that CAAs must complete?
- On IRS.gov through the Acceptance Agent Program pages (Correct answer)
- Only at in-person IRS Tax Forums
- Through private CPE vendors only
- On the Social Security Administration website
Correct answer: On IRS.gov through the Acceptance Agent Program pages
The IRS makes the required Acceptance Agent and forensic training available online through IRS.gov.
CAA Continuing Education Requirements 2
A CAA firm adds a new authorized representative who will review original documents for Form W-7 applicants.
What training must this person complete before acting in that role?