I find it baffling that any competent tax professional can be concerned about a basic competency test. I own and operate a small tax service in Portland Oregon. Oregon has mandating testing and licensing of paid preparers for nearly 40 years. Small firms flourish and are not hindered by similar fees. There seems to be an organized effort, nationally, by certain CPAs who feel their staff, who prepare tax returns, should somehow be exempt from proving they are competent. I have to speculate that it is the part about being competent that is the problem, because the fees certainly are NOT the problem.