The IRS regulations for tax preparers being compliant with the FTC Safeguards rule is specified to be enforced starting in June 2023. It is doubtful that the majority of tax preparers are adequately compliant.
The IRS published information about this compliance requirement as far back as 2019.
All of it is common sense and things that orgs should have been doing for ages.
IRS publication 4557
Before you use a tax preparer, ask them for their compliance certification statement.
Practical examples of what to ask of your tax preparer and why
More information on this topic from Joe Brunsman, cybersecurity insurance expert.