There always seems to be someone who will take advantage of their fellow individuals and the system. There is no fear because the current rules on the books are not enforced, or the punishment is very weak. Then the bureaucrates over react and implement programs to "protect" the innocent, yet the guilty will find a way around the system. Now there is an additional cost to be a preparer, that cost will be passed on to the taxpayer, the taxpayer will complain and want help and the cycle starts again. When will a regulation be implemented that does not cost, the preparer or the taxpayer or the government? When will we the people stop "screwing" each other for the almighty dollar? The government and industry tried raising the accountant standards, and put thousands out of business. Come work for a living in the real world.