The smugly condescending (if not contemptuous) Commission attitude was that such professionals needed to "do their jobs." Underlying that sentiment is the incorrect belief that lawyers and accountants are best positioned to uncover fraud.
Here is what is correct: Lawyers and accountants are best trained or most experienced to detect wrongdoing. But wait for the critical assumption: The assumption is that access to the needed information is equal.
This is where regulators, prosecutors and judges get it flat wrong. Lawyers and accountants are not privy to wrongdoing, not because they are "in on the secret." It's because they are both most able to detect wrongdoing and personally inclined to report it. And guess what? It's because of those factors that wrongdoers conceal their misdeeds from precisely these two categories of workers! Brilliant!
Maybe if the government really cared about stopping the next Enron or Madoff before investors lost their life savings, they would care about positively incentivizing lawyers and accountants instead of demonizing them solely on the basis of their professional achievement.