After considering these experiences, Bostrom recommends a two-step process:  require preparers, whether CPAs, EAs, attorneys or otherwise, to register. Little or no restrictions on who registers; nominal registration fees and at least 20 hours of continuing education (five hours per year on tax updates, five hours first year on ethics/professional responsibilities) and annual registration renewal.  have the IRS evaluate the competence and ethical performance of preparers, both exempt and nonexempt, during the next three years. Bostrom does NOT support generalized testing of preparers nor mandated specific continuing education until the three year period is complete.
Bostrom's idea is one worth serious consideration; though no preparer group will be completely happy with it. "Nonexempt" preparers may feel like they are being singled out in the early years, while CPAs and attorney's are likely to balk at the idea that they may need to be retested after passing the CPA exam or bar respectively. One adjustment that I would recommend off the top--allow the State Board of Accountancy or State Bar to handle the registration process so that a new bureaucracy is not needed. The state board can handle CPAs and "nonexempts" while the State Bar handles attorneys and EAs (or switch for the EAs and "nonexempts").