Hi, Accountant Man
I think my tax preparers should be EE, but for now, I am treating them and pay them as IC

Their names are on the returns and names as users on Quickbook online accountant. Therefore, they are under my business insurance (E&O) able to claim for per Hiscox insurance carrier. (They told me that but I might be wrong). My tax prepares buy bond in their own too.
I am not paying EE because we dont have a business office fancy for 3 of us yet. We work remote PC and PC
They control their work (IC)

You are not selling your clients' information. You are still responsible for the clients' identities info according tax law
Either your EE or IC are committed with your company's policy and tax law
Your clients know who are their tax preparers
I have worked for government tax agency a long time and very concerned about confidential information and security. I protect my clients' identities as protect mine.
I see lots of tax preparer communicate with clients via email. That is not acceptable.
We have to encrypt files and input password, or only fax. Fax is the best.  (my company's rules)

All clients (my IC's own clients and my clients)  are paying me and I share commission to them according our agreement

Because I am start up business , therefore , we dont have many customers yet and we handle step by step