In the realm of crappy preparers is the joe schmoe across town who "does returns on the side" and accepts payment of whatever folks "negotiate" with him. He doesn't fill in the preparer section or sign the return even though he received cash for it. Why people trust him I'll never figure out. Sure, they may have saved a few dollars. But they have also dealt with someone unlikely to help if any government branch questions anything. Yes, it is true the taxpayer is ultimately responsible for the return and said taxpayer chose that preparation route. So who is ultimately at fault? (rhetoric)
Several times our office has been contacted to assist in audits or reviews of returns prepped by the schmoe. Sometimes we help, other times we decline. Depends on the extent of the mess. Thankfully, auditors so far have allowed us to help the ones we took on. Usually those people then become clients trusting in our knowledge.
There are people out there who may view the fact that we pass the RTRP exam as reinforcement that we do know what we are doing. Still, it won't elimiate schmoe.
Elfling