That is the complete opposite of any of my experience.
CPAs are generally extremely conservative. And unless you are paying them immense amounts of money, they are almost always reticent to do anything even remotely risky.
After all, their license and this livelyhood is on the line.
I've been a chartered accountant in a past career.
From my experience a sizeable percentage Chartered Accountant's / CPAs are happy to do whatever they are directed to as long there is plausible deniability (and you can generally find that if you look closely (or don't look closely enough).
I don't see this as special to accountant's I see it as a function of human nature.
CPAs are generally extremely conservative. And unless you are paying them immense amounts of money, they are almost always reticent to do anything even remotely risky.
After all, their license and this livelyhood is on the line.