After that, the IRS plans to give preparers up to three years to pass the new competency tests so as not to disrupt the industry.

FORBES: Taxes

The strategic motivation has been a realization that, while diversification may shield a business from the ups and downs of a particular industry's business cycle, the lack of a unifying competency makes the united business units devilishly tough to manage well.

FORBES: Renovate Before You Publish