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To some degree, but in those instances, the client possesses all the information the accountant has to file the return and the client can be liable for what they have, but don't turn over.The same dodge works with the taxes and accountants.
In the context of civil litigation, the complaint can contain information/allegations from any source the attorney wants to include. And generally speaking, there is no penalty for simply being wrong (short of being defamatory, etc). It's why most complaints, like the one Trump filed recently, are so outlandish in their allegations.