CAA CAA Agreement Terms and Fee Disclosure Requirements 2

Question 1

Under the CAA agreement with the IRS, when must a CAA disclose service fees to clients?

Accepted Answer

Before services are rendered

Answer

CAAs are required to disclose all fees to clients before providing any services, ensuring full transparency and protecting applicants from unexpected charges.

Question 2

Which of the following actions constitutes a violation of the CAA agreement terms?

Accepted Answer

Implying IRS endorsement or employment in advertising materials

Answer

CAAs are authorized agents, not IRS employees, and may not use language or advertising that implies an official IRS endorsement or employment relationship.

Question 3

Which category of individuals is a CAA authorized to assist with ITIN applications?

Accepted Answer

Any individual who is ineligible for a Social Security Number and needs an ITIN for tax purposes

Answer

CAAs may assist any individual who cannot obtain an SSN and requires an ITIN for U.S. federal tax purposes, regardless of nationality or residency status.

Question 4

What action must a CAA take upon discovering an error in a previously submitted ITIN application?

Accepted Answer

Contact the IRS ITIN office to report and correct the error

Answer

CAAs have a professional obligation to proactively contact the IRS ITIN office to disclose and correct errors found in previously submitted applications.

Question 5

A CAA who certifies documents without physically reviewing the originals in person is subject to which consequence?

Accepted Answer

Termination of their CAA agreement and potential penalties

Answer

In-person review of original documents is a non-negotiable requirement; certifying without doing so is a material violation that can result in agreement termination and penalties.

CAA - Certified Acceptance Agent Practice Test

CAA - Certified Acceptance Agent Practice Test

CAA CAA Agreement Terms and Fee Disclosure Requirements 2