If you (and the firm of which you are a member) do not reasonable expect to prepare 10 covered returns in aggregate during 2023, you are not considered a Specified Tax Return Preparer and are not, therefore, required to e-file.

Since you do not have an EFIN, you won't be able to e-file but you can still print out returns using ProConnect Tax for filing on paper.

You do not need a EFIN to subscribe to or print returns using ProConnect Tax.