CAA Study Guide 2026
Everything you need to pass the CAA exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.
📋 CAA Exam Format at a Glance
📚 CAA Topics to Study (69)
✍️ Sample CAA Questions & Answers
1. Which step ensures compliance when verifying documents for ITIN applications?
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.
2. What must a Certified Acceptance Agent (CAA) do when verifying identification documents?
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.
3. What is the best way for a CAA to protect client documents stored electronically?
IRS data security guidance expects reasonable safeguards such as encryption and limited access for taxpayer data.
4. An ITIN holder did not use the ITIN on a federal tax return for tax years 2023, 2024, and 2025. What is the status of the ITIN?
An ITIN not used on a federal return for three consecutive tax years expires on December 31 of the third year after its last use.
5. Which is a recommended practice for keeping the CAA program information current with the IRS?
Acceptance Agents must report changes in their application information to the IRS promptly.
6. A client believes the CAA's service fee is an IRS processing fee. What is the ethical obligation?
The IRS does not charge for ITINs, so a CAA must not let clients believe its fee goes to the IRS.