 The new rules had required that some paid preparers pass a national tax law exam and undergo continuing education requirements.Persons who are certified public accountants (CPAs), attorneys or enrolled agents were required to register, but were not required to take the exam and were not subject to the continuing education requirements.For purposes of the registration requirement, the IRS had defined a "tax return preparer" as "an individual who, for compensation, prepares all or substantially all of a federal tax return or claim for refund."