CAA Continuing Education Requirements 4

Question 1

Under IRS rules, for dependents, which documents may a CAA authenticate after completing forensic training?

Accepted Answer

Only passports and civil birth certificates

Answer

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?

Accepted Answer

A staff member who only handles administrative tasks and never reviews original documents

Answer

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?

Accepted Answer

The CPA's state board of accountancy

Answer

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?

Accepted Answer

Monitor IRS.gov ITIN and Acceptance Agent updates and IRS communications

Answer

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?

Accepted Answer

Possible sanctions, including warnings, suspension, or termination of the agreement

Answer

Non-compliance with program requirements discovered in reviews can lead to sanctions up to termination of the CAA agreement.

CAA - Certified Acceptance Agent Practice Test

CAA - Certified Acceptance Agent Practice Test

CAA Continuing Education Requirements 4