I can understand the testing due to last minute constraints, but I disagree whole-heartedly about the CPE requirements. Some of these 'paid preparers' seem to have no education whatsoever! Each state should take a page out of CA and ORE and implement their own requirements i.e testing and requiring CPE for all of their paid tax preparers. States want more control for their citizens, then States should take some of the burden from the Feds!