CAA Agreement Terms and Fee Disclosure Requirements Flashcards
7 cards from real CAA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
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When submitting an ITIN application package, which combination of items must a CAA include?
Answer: Completed Form W-7, certified copies of identity documents, and Form 14194
A CAA's ITIN submission package must include Form W-7, certified copies of required identity documents, and the completed Form 14194 (Certificate of Accuracy).
What does a CAA certify when completing Form 14194 (Certificate of Accuracy)?
Answer: That original identity documents were personally reviewed and certified copies accurately represent those originals
By signing Form 14194, the CAA certifies under penalties of perjury that they personally reviewed authentic original documents and that submitted copies are true and accurate representations.
If the IRS rejects an ITIN application submitted by a CAA, who bears responsibility for notifying the applicant?
Answer: The CAA is responsible for notifying the applicant and addressing any application deficiencies
The CAA maintains responsibility for client communication, including informing applicants of IRS rejections and helping resolve deficiencies to resubmit successfully.
Which advertising practice is permitted for CAAs under IRS program guidelines?
Answer: Clearly identifying themselves as IRS-authorized agents while clarifying they are not IRS employees
CAAs may accurately represent their IRS-authorized status but must clearly distinguish themselves from IRS employees and may never guarantee outcomes they cannot control.
A CAA delegates the task of certifying ITIN supporting documents to an uncertified employee. This action is:
Answer: A violation of the CAA agreement that could result in agreement termination
Only the individual named in the CAA agreement is authorized to certify documents; delegation of this duty to unauthorized personnel is a material breach of the agreement.
Before completing Form 14194, which of the following must a CAA specifically verify about the applicant's identity documents?
Answer: That documents are original, unexpired, and display the applicant's name and photograph
CAAs must confirm that reviewed identity documents are original (not copies), currently valid (unexpired), and contain identifying features including the applicant's name and photo.
A client asks a CAA to certify their identity documents via mail without an in-person meeting. The CAA should:
Answer: Decline, because CAAs must physically review original documents in person
In-person review of original documents is a fundamental and non-negotiable requirement of the CAA certification process; remote or mail-based certification is not permitted.