It depends on whether your previous marriage still affects your tax returns.
In general, no, a CPA or tax preparer doesn't need to know your prior name, as long as it was changed before the current tax year.
It's standard practice to ask for prior tax returns, for at least one year, more if your own a business. That is one way you may have to disclose your prior name.
If you have children with your former spouse and share custody, you may be asked about the children's other parent. That's another legitimate reason to ask for that information.
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