I don't remember who posted the email from Dror about the situation but that's what Dror said....The CPA was told by the SEC he could not continue operations....
Legally No it does not. A simple but applicable comparison is the difference in you preparing your taxes as opposed to having them professionally prepared. In the first example you're liable and in the 2nd the errors made to application and/or calculations goes to the Tax Firm unless falsification and fraud with intentional or otherwise can be established...and that's difficult.
The reason a an attorney speaks for their client is the same reason a company has an accountant...accountability. GLTA