CAA Continuing Education Requirements 5 — Questions and Answers
Question 1: Which program is often confused with CAA training but actually relates to unenrolled tax return preparers' voluntary education?
- The Annual Filing Season Program (AFSP) (Correct answer)
- The Acceptance Agent forensic training
- The VITA certification
- The CAA Certificate of Accuracy
Correct answer: The Annual Filing Season Program (AFSP)
The AFSP is a voluntary continuing education program for unenrolled preparers and does not satisfy CAA training requirements.
Question 2: Which of these will NOT satisfy the IRS mandatory CAA training requirement?
- Completing the IRS Acceptance Agent training module
- Completing the IRS forensic document training
- Attending a general tax update seminar from a private vendor (Correct answer)
- Submitting IRS-issued certificates of completion for both modules
Correct answer: Attending a general tax update seminar from a private vendor
Only the IRS-specified CAA training modules satisfy the requirement; general CPE courses do not.
Question 3: How long must a CAA generally retain records related to Forms W-7 it submitted, including documentation of its review?
- 1 year
- 3 years (Correct answer)
- 7 years
- Until the agreement expires
Correct answer: 3 years
CAAs must retain W-7 related records for three years from the date the application is processed.
Question 4: An Enrolled Agent CAA is placed on inactive status by the Office of Enrollment for failing to meet CE requirements. What should the CAA do regarding the IRS Acceptance Agent Program?
- Nothing, since the programs are unrelated
- Address the credential issue promptly, since good standing is part of CAA suitability (Correct answer)
- Switch to a VITA site
- Reapply for a PTIN only
Correct answer: Address the credential issue promptly, since good standing is part of CAA suitability
A CAA's professional credential must remain in good standing, so CE lapses can affect program eligibility.
Question 5: When a CAA renews, which persons on the application must provide training certificates?
- Only the principal
- All responsible parties and authorized representatives listed (Correct answer)
- Only those hired in the past year
- No one, renewals are exempt
Correct answer: All responsible parties and authorized representatives listed
Every responsible party and authorized representative on the renewal application must show completed required training.
Question 6: Why does forensic document training emphasize inspecting ORIGINAL documents or certified copies from the issuing agency?
- Because photocopies are easier to store
- Because security features like watermarks, holograms, and seals cannot be verified on ordinary copies (Correct answer)
- Because the IRS requires notarized copies
- Because originals must be mailed to the IRS by CAAs
Correct answer: Because security features like watermarks, holograms, and seals cannot be verified on ordinary copies
Physical security features needed to detect fraud can only be examined on originals or agency-certified copies.
Question 7: A CAA wants to authenticate documents via videoconference. Under IRS guidance, what applies?
- Videoconference interviews are never allowed
- CAAs may conduct the required interview by videoconference if they still examine the original documents as required (Correct answer)
- Only Enrolled Agents may use videoconference
- Videoconference eliminates the need for forensic training
Correct answer: CAAs may conduct the required interview by videoconference if they still examine the original documents as required
IRS permits interviews by videoconference, but the CAA must still meet document examination requirements and training rules.
CAA Continuing Education Requirements 5
Which program is often confused with CAA training but actually relates to unenrolled tax return preparers' voluntary education?