| CPA Tax Preparation fees should be itemized to obtain maximum tax benefit!
It seems that it is a good practice to request your CPA to itemize his Tax Preparation fee on your 1040 Personal tax return especially if you have Schedule C business!
This way at least you can deduct at least a portion of fees allocable to your schedule C, rather than deducting the tax preparation fees on Schedule A, which would subject it to 2% AGI limitation rules! | 
