CAA Continuing Education Requirements 5

Question 1

Which program is often confused with CAA training but actually relates to unenrolled tax return preparers' voluntary education?

Accepted Answer

The Annual Filing Season Program (AFSP)

Answer

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?

Accepted Answer

Attending a general tax update seminar from a private vendor

Answer

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?

Accepted Answer

3 years

Answer

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?

Accepted Answer

Address the credential issue promptly, since good standing is part of CAA suitability

Answer

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?

Accepted Answer

All responsible parties and authorized representatives listed

Answer

Every responsible party and authorized representative on the renewal application must show completed required training.

CAA - Certified Acceptance Agent Practice Test

CAA - Certified Acceptance Agent Practice Test

CAA Continuing Education Requirements 5