Lawyers shouldn’t set the direction because they tend to try to minimize liability at the expense of everything else.

CPAs shouldn’t set the direction because they tend to want to structure your business in ways that save taxes, at the expense of everything else.

If you’re the CEO/President of your company, you should set the direction, using lawyers to know what the liabilities of the different options are and using accountants to know what the different tax implications are. Lawyers and accountants help you make informed decisions, but they should not be deciding the strategy.