yeah i think liability ultimately lies on the individual. of course, you could sue your accountant, but that feels hard, maybe almost as hard as suing the model providers.

Yes, at least in the US the individual must sign their own return.

At least in Poland it is not viable. Friend's business lost noticeable amount of money because accountant has not filed taxes and lied that they filed and lied that they checked it.

And there was no real path to recovering funds, except small part, after long court case.

At least they were able to fire them without severance pay.