CAA Continuing Education Requirements 4 — Questions and Answers
Question 1: Under IRS rules, for dependents, which documents may a CAA authenticate after completing forensic training?
- Any of the 13 acceptable documents
- Only passports and civil birth certificates (Correct answer)
- Only national ID cards
- Only U.S. driver's licenses
Correct answer: Only passports and civil birth certificates
For dependents, CAAs may authenticate only passports and civil birth certificates; other documents must go to the IRS or a TAC.
Question 2: Which person on a CAA application is NOT necessarily required to complete forensic document training?
- An authorized representative who authenticates documents
- The responsible party who authenticates documents
- A staff member who only handles administrative tasks and never reviews original documents (Correct answer)
- Any person signing the Certificate of Accuracy
Correct answer: A staff member who only handles administrative tasks and never reviews original documents
Forensic training targets those who authenticate documents; purely administrative staff who never review originals are not certifying identity.
Question 3: A CPA who is a CAA wants credit toward state CPE for completing the IRS CAA training. Who determines whether it qualifies?
- The IRS ITIN Program Office
- The CPA's state board of accountancy (Correct answer)
- The Social Security Administration
- The Treasury Inspector General
Correct answer: The CPA's state board of accountancy
State boards of accountancy set CPE rules and decide what qualifies for CPA continuing education credit.
Question 4: How should a CAA keep up with ITIN procedural changes that occur between training cycles?
- Wait until the next agreement renewal
- Monitor IRS.gov ITIN and Acceptance Agent updates and IRS communications (Correct answer)
- Rely on applicants to report changes
- Follow guidance from private social media groups only
Correct answer: Monitor IRS.gov ITIN and Acceptance Agent updates and IRS communications
CAAs are expected to follow current IRS guidance published on IRS.gov and in IRS communications to CAAs.
Question 5: During an IRS compliance review, a CAA cannot produce training records for one authorized representative who has been authenticating documents. What is the likely consequence?
- No consequence if the W-7s were accurate
- Possible sanctions, including warnings, suspension, or termination of the agreement (Correct answer)
- The representative is automatically fined $50
- The IRS reissues the agreement as an AA agreement only
Correct answer: Possible sanctions, including warnings, suspension, or termination of the agreement
Non-compliance with program requirements discovered in reviews can lead to sanctions up to termination of the CAA agreement.
Question 6: What must accompany every Form W-7 submitted by a CAA that authenticated the applicant's documents?
- The CAA's CPE transcript
- A Certificate of Accuracy (Form W-7 (COA)) signed by the CAA (Correct answer)
- A notarized affidavit from the applicant
- A copy of the CAA's state license
Correct answer: A Certificate of Accuracy (Form W-7 (COA)) signed by the CAA
CAAs attach the Certificate of Accuracy attesting that they reviewed and authenticated the original documents.
Question 7: A newly hired representative completed IRS training but has not yet been added to the firm's CAA agreement. May she sign Certificates of Accuracy?
- Yes, training alone authorizes her
- No, she must first be approved as an authorized representative on the agreement (Correct answer)
- Yes, if the responsible party countersigns
- Yes, but only for dependents
Correct answer: No, she must first be approved as an authorized representative on the agreement
Only individuals approved on the CAA agreement may act on its behalf, regardless of completed training.
CAA Continuing Education Requirements 4
Under IRS rules, for dependents, which documents may a CAA authenticate after completing forensic training?