Certifying Acceptance Agent (CAA) for Individual Tax Identification Number (ITIN) is an agent who has signed a contract with the IRS and is authorized by the IRS ITIN Office to issue Certificate of Accuracy (CoA) when original passport or passport copies certified by the foreign issuing agency are presented to the CAA. No original documents need to be sent to the IRS by the taxpayer or spouse.

Certified Public Accountant (CPA) is a professional who has passed the uniform CPA examination administered by the American Institute of Certified Public Accountants, and who has received state license to practice accounting.