If you are saying the CPA should register and test AND PAY FEE, this in itself is a 'slap in the face' for all the controls and bureaucracy that already establishes the CPA professionals as creditable. It is NOT a double standard to omit the CPA in this requirement. Registration is already done if a CPA has been issued his EFIN and PTIN as a CPA. When will it stop!!!!!! I gave up my CPA practice and exited the accounting reporting only to practice in Tax, now more FEES for bureaucracy to advance. WE (CPA) HAVE ENOUGH CONTROLS AND CPE REQUIREMENTS. Billy D. REAGAN, CPA