The ones that George highlighted would be my concerns.  Understand you trust this person and would like to defray part of the cost of your software license by charging this lady a fee for every return she prepares and for your time helping her with the software.

Since she will be transmitting returns using your EFIN, you will be personally responsible for all returns transmitted using your EFIN and could be subject to sanction for failing to comply with any requirement or provision for e-filing.

Also, your company name will be attached to every single return she prepares.  This could potentially be a reputational risk (and possibly a legal one too) if things go awry.  It would be different if she were your employee under your direct supervision and were allowed to access your account/resources using only company-issued hardware with company-managed security setup.

However low the risk may be, are you sure you want to stick your neck out for $20 per return (plus some pocket change for "consulting fees") when you are not actually supervising her or in control of what she (or a hacker) may do?