Accountants have specialized domain knowledge (laws, regulations, procedures, bureaucracy etc.) that goes well beyond what a calculator can do.

If we apply the same argument to software engineering I think it's a good point... just maybe not the one you intended to make.

Learning a company and it's product is so natural to us that we hardly talk about it. It's a key skill for reliable workers.

It's probably impossible for LLMs to learn and apply that wisdom reliably.