Attorneys and CPAs both have to pass fairly rigorous examinations to begin with (attorneys must passthe bar exam and CPAs must passthe CPA exam) and both professions require a considerable amount of continuing education hours in order to retain your license.
Attorneys, who are both arguing this case and deciding it, have a tradition of working long hours as new associates with no overtime until they passthe bar exam and can be licensed.
CPAs, attorneys, enrolled agents and others who prepare tax returns must register withthe IRS. Plus, paid preparers must pass a competency exam to be recognized as a registered tax return preparer.
This follows concerns that such competition leads to a "race to the bottom", with an incentive for exam boards to attract more business by making it easier to pass.