CAA Study Guide 2026

To ensure compliance and prevent fraud in ITIN applications, CAAs must strictly adhere to IRS guidelines for document verification. This mandates the physical inspection of original identification documents or certified copies obtained directly from the issuing agency. Accepting emailed copies or skipping verification would violate IRS rules and compromise the integrity of the application process.

Certified Acceptance Agents (CAAs) are authorized by the IRS to verify identity and foreign status for ITIN applicants. This critical role requires them to physically examine original identification documents or certified copies from the issuing agency. This direct inspection ensures authenticity and helps prevent fraud, upholding the integrity of the ITIN application process.

CAAs are required to notify the IRS within 30 days of any change to their business name, address, or responsible party information.

The most effective way to prevent fraud in ITIN applications is for Certified Acceptance Agents to thoroughly verify the authenticity of all submitted identification and foreign status documents. This involves physically inspecting originals or certified copies and scrutinizing them for any signs of alteration or forgery. Diligent verification is the frontline defense against fraudulent submissions.

Systematic problem-solving combined with appropriate consultation and documentation ensures challenges are addressed effectively.

A CAA certifies that they personally reviewed the client's original documents and submits a Certificate of Accuracy with Form W-7, eliminating the need to mail originals.