Since prepared tax returns list the address of the firm preparing it, going after out of state tax preparers is low hanging fruit.
I always celebrate whenever one of my clients moves out of CA.
Out of state preparer penalties will also be low hanging fruit for the FTB. You must know all the CA rules, including those that apply to you.
Adding penalties to the tax bill of out of state accountants (who don't vote in CA) may make the collections worth the effort.
Tom
Longview, TX