As an unenrolled tax preparer, Daryl is subject to:

I think there are missing details in this question. I'll just discuss what an unenrolled tax preparer is.

Unenrolled Tax Preparers are individuals who possess the minimum qualifications required to prepare federal taxes and are granted a Preparer Tax Identification Number (PTIN) but are not Certified Public Accountants (CPA), lawyers, or enrolled agents.

They are only limited to filing only certain types of tax returns and can only represent their client on the basic audit level before the IRS. 

In order for an unenrolled tax preparer to become an enrolled agent, he or she must do the following:
1) Pass a three-part examination before the IRS 
2) Undergo compliance check on their tax history
3) Complete 16 hours of continuing education every year to retain their status.