The vast majority of CPAs research everything but the most basic of questions. Even if they think they know the answer they won't give it unless they know for sure. There is way too much information out there from tax law to investment options to state and local laws to try and keep up to date on it all, so they basically can't even try and the "continuing ed" requirements are almost pointless. Unless it is a specialist at a large firm, CPA's do very little to stay on top of their field...and quite honestly, no human being can stay on top of it. CPA's are expected to be like a tax attorney, financial advisor and corporate analyst all in one. All a CPA license really says is that this person is really good at researching and comprehending information.