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CAA Authorization and Certification Requirements Flashcards

6 cards from real CAA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

Read the first 6 CAA Authorization and Certification Requirements flashcards as text

  1. What document must a CAA provide to the IRS in place of the applicant's original identity documents?

    Answer: A Certificate of Accuracy (COA)

    CAAs complete a Certificate of Accuracy (COA) certifying that they reviewed the original documents and that the information on Form W-7 accurately reflects those documents.

  2. How long must a CAA retain copies of the identification documents they have certified for ITIN applications?

    Answer: 3 years after the date of submission

    CAAs are required by IRS program rules to retain copies of all certified documents for three years after the date the ITIN application was submitted.

  3. A CAA must notify the IRS within how many days if their business address changes?

    Answer: 30 days

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

  4. Which documents is a CAA specifically authorized to certify for ITIN application purposes?

    Answer: Passports and national identification cards

    CAAs are authorized to certify passports and national identification cards as the primary documents acceptable for ITIN applications.

  5. Under what circumstances can the IRS revoke a CAA's authorization?

    Answer: Failure to comply with program requirements or submitting fraudulent applications

    The IRS can revoke CAA authorization for failure to comply with program requirements, submitting fraudulent applications, or other material violations of the CAA agreement.

  6. What is a CAA required to do upon discovering that a client has presented fraudulent identity documents?

    Answer: Refuse to submit the application and report the suspected fraud to the IRS

    A CAA must refuse to submit any W-7 application based on fraudulent documents and has an obligation to report suspected document fraud to the IRS.