I agree with you. But sometimes folks laugh to keep from being angry or sad.
Yeah....shoulda considered that. I have to rely on humor a lot to get me thru.
There's an accountant who works next to me whose LI profile highlights his status as a "CPA Candidate". I've seen enough of his work product to opine he'll never pass the test. According to that profile, he has a Master's in Accounting, too. Gives me pause about what the heck he was taught in college.
Thankfully, I passed it long ago, when essay questions were a large part of the exam. Those questions got me over the top, I was marginal on the multiple choice problems.
O/T, looking at the clock, I'm surprised my faithful pooch hasn't woken yet, time for her to eat. Might as well get up and head to work early. My "tax season" will likely extend to the end of June, we're that busy.