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There is some conversation running around the Dallas Forum that we need 2 tests for Registered Tax Return Preparers.  A 1040 test and another test for businesses and entities are proposed.  This sure seems premature.  First of all, we can’t evaluate the 1040 test until it exists, has been given and we can see if it performs as we hope it will.  Secondly, testing is only part of the equation.  Education, experience and ethical behavior make up the significant additional elements that are the proper measure of a profession.  Let’s get the RTRP program up and running before we try to anticipate how to make it better.