I BELIEVED THE IRS WAS CORRECT IN THESE REQUIREMENTS. IT WOULD ELIMINATE MANY OF THE UNQUALIFIED PREPARERS WHO PREPARE INACCURATE RETURNS AND THEY GET PAID AND THE TAXPAYER HAS TO DEAL WITH THE IRS AT A LATER DATE AND, IN MANY CASES HAS TO GIVE BACK AN INCORRECT OR OVERSTATED REFUND. I'M 71 YEARS OLD AND HAD MY OWN TAX PRACTICE FOR THE PAST 28 YEARS. I HAD TO GET 15 CREDIT HOURS AND TAKE THE TEST, WHICH I PASSED THE FIRST TIME. NOTHING BEATS EXPERIENCE AND CONTINUING EDUCATION IN YOUR BUSINESS.