Ron:

You might be underestimating what Gloria Felcyn (CPA) contributes to the financial reporting picture. Generating all of the SEC forms, preparing, reviewing, and signing off on audit workpapers, not to mention responding to auditor questions is no small matter. The responsibility is immense. Then, there are all of the daily corporate finance issues to be completed correctly the first time. Look at some of the detail in the 10-K & the annual reports. Generating that level of detail is very time-consuming and requires a lot of mental effort. I have done some of this in the past, its not fun.

Just as financial backround minded people should think twice when commenting on the intricacies of the law, so should lawyers refrain from commenting on the financial skills required to generate accounting documents.

Virt