Just for preparation
's sake, look at the cover letters he used and see if he put in disclaimers, such as ....
I relied solely on information provided by the client ... or
We make no representation to the accuracy of the numbers, but rather compiled them information provided by the client.
Basically there are three levels of responsibility of the CPA
(1) Highest level is audit ... they are guaranteeing by virtue of their professional designation, that the numbers represent reality.
(2) Review, still making an attestation to the numbers reflecting reality, but without the higher scrutiny of a formal audit
(3) Compilation, compiling numbers for the preparation of financial statements and other purposes.
But for tax work ... by CPA's ... unless they've disclaimed everything, they are supposed to be part of the tax compliance
system, and the expectation is that they will disclaim if they have doubt.
Hope this helps