Additionally, practitioners should consider that the election is effective at the first of the year for which it is made.

You want a surgeon specializing in the surgery you need, not a general practitioner.

I am speaking to some CPAs on this and would value input from this group of practitioners.

Over time both scholars and practitioners developed a set of the competencies property managers need to be effective.

Some older solo practitioners still charge $950 or $1,000 but they are often very slow and non-responsive from my experience. $1200-1500 is probably more average with $2500 being on the high end. 

Psychology, like every other science, is based on BOTH the successes and failures of the practitioners prior. 

Medical practitioners do that as a matter of course to reduce possibility of carrying germs into house when returning from the hospital. 

The ASCSP website https://www.ascsp.org/about-th...might give you some insight into what topics and areas practitioners need or should be knowledgeable.  

Unfortunately, unless you have been a real estate practitioner, and a good one, you don't know what you don't know, which makes a conversation like this incredibly difficult to understand from a layman's perspective. 

If deemed “quality”, it helps expedite the audit process and ultimately reduces the audit burden on not only the practitioners and examiners, but also on you, the taxpayer.