I decided to make some income by letting someone else use my software.  She is an enrolled agent and I trust her. (Has worked with HRB for a decade and decided the environment wasn't right for her.) She will be working on her clients. I'll charge her $20 per return and a consulting fee for my time to assist her with software and filing issues. 

There is more for me to learn.  Will she need to be an ERO is one question.

Security is needed. I put passwords on all my clients.  She has updated all her computer equipment.  I need 2FA for her account.