"The copy he gave the client didn't list a PTIN and was not signed."

We have a CPA in town like that. He will stamp "Prepared with info provided by client" on the client's file copies of the returns, even though I guarantee that the client didn't request their payment to themselves from their S Corp activities should be filed as Sole Proprietorship income with the S Corp taking it as expense.

The worst person in class who can pass the test still gets to be certified.