REP access is based on the Client number you use, and the ID number (SSN or FEIN) , and maybe even the address. (SSN or FEIN).  Change them and new REP is required.  BUT unless the ID number is changed there's no actual charge.

And to not require REP until efiling the return??  What's to stop one from using the return to paper-file? How do you suggest Intuit control element?