The new regulations has just forced us small preparers right out of business. I've been doing returns for the past 30 years at a very reasonable rate to my 25 to 30 clients. Now with the new regulations, testing, CE, software fees and registration costs I have been forced to send my business on to preparers that charge 3 times what I have in the past. Many of the attorneys I have dealt with in the past had very little tax knowledge and the new regulations leaves them exempt. What a bureaucratic farce.