Tax Return Preparer eligibility restricted: bank officers, legal practitioners and chartered accountants prohibited from acting as preparers. The scheme amendment provides that an officer of a scheduled bank, a legal practitioner or a chartered accountant shall not be entitled to act as a Tax Return Preparer, and that a person who, after issuance of a Tax Return Preparer Certificate, becomes one of those disqualified persons is similarly ineligible to act as a Tax Return Preparer.