I would like to know more including the reasoning behind this three year delay. The new testing law is good and I believe meant to cut out all of the imcompetent pirates that supply tax services. This is a legitimate business and qualified Enrolled Agents, CPAs and Tax attorneys are being damaged by the great number of unqualified individuals permitted to sell this important service. We need justice now, not three years from now. We constanly are given the opportunity to clean up the messes created by these unqualfied services costing the client excessively. This is bad for the industry and the economy. We would not permit a high school dropout to teach college so why is this being permitted? Three more years uf unjust competition! Cary