Under the IRS scheme, those preparers must pay some fees unrelated to the PTIN, pass a qualifying exam, and complete annual continuing education requirements.

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Some of these might be registration fees or for the portal management team to hold whatever exam FINRA or other SRO may require.

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Most still come from better-off families, partly because these can better afford the fees, partly because pupils from private schools outclass those from public ones in the national entrance exam that almost all universities use.

ECONOMIST: Chile