I think the testing is a good idea. My only complaint is that CPA's and accountants are exempt and I don't agree that they should be. They should be required to be tested and registered with the IRS. The fact that they may be state registered is not the same. Also, many have "ghost writers" in the offices who actually prepare the returns. They, too, should be required to register and test. As for EA's they have requirements that need to be met by IRS each year to keep that status, so they should be exempt.