If the CPA is aware of the transaction, then they are aware that the documentation by the counterparties exists (or should exist), and of their client's legal responsibility to file similar documentation.
If they are not competent to handle the compliance associated with an M&A transaction, then they have no business providing accounting services to a client that engages in M&A transactions regularly.
If the CPA is aware of the transaction, then they are aware that the documentation by the counterparties exists (or should exist), and of their client's legal responsibility to file similar documentation.
If they are not competent to handle the compliance associated with an M&A transaction, then they have no business providing accounting services to a client that engages in M&A transactions regularly.