ALso, since you have to sign the tax return (actually or digitally with a PIN - it doesn't matter), you are the one stating the return is not false, and you (and only you) are liable for filing a false tax return. The CPA has no liability because they will claim you did not provide them all the information necessary for them to *not* file your return fraudulently.
This is one of the major reasons I complete and file my own returns. There's no way I'm paying a CPA, if they will not sign a document to at least share any potential criminal responsibility with me.
