I have no doubt that your tax preparer told you that the training expenses are deductible, but he was wrong.

Go to www.irs.gov, and get Pub. #970, Tax Benefits for Education. Look at pages 59-63. This clearly states that unless you are already employed in the field, and it improves your qualifications without qualifying you for a new trade or business, that you may not deduct the educational expenses. If you are not audited, great. But just because you may manage to get away with it does not mean that others will not get caught.

Joe