The CPA asks for documentation. That documentation is provided to the CPA by the client. The CPA then fill out the appropriate tax forms with regards to the various tax deductions and loopholes contained in the tax code.
Therefore, the CPA relies on the client to provide accurate information.
Are there times where the CPA is Sierra? YES. Will a good CPA ask questions and digna little deeper? probably.
However, ask your CPA who is responsible for providing the accurate information on a tax return
CPAs know what is valid information and the do not use uinappropriate sources.
When my clients gave me inaccurate information, I gently advised them that we were going to correct it. Most went along with the corrections. Those that didn't became former clients...it was just a couple.
I split my time between small company CFO jobs, and being a sole practitioner. I haven't prepared a return professionally in about ten years, though that will likely change this year.
My CPA required all bank statements and written explanations for many entries including receipts. He did not take my word for it. He was a tax attorney as well as an accountant. I’m sure Trump has similar representation.