I think GP's point is that that's the way it's supposed to be. The shortage of accountants could be due to some combination of:

1. There are not enough people with the physical / mental / psychological capability to be accountants in the US

2. People with the physical / mental / psychological capability to be accountants are choosing other jobs; perhaps because they pay better, or are more fun, or have better work/life balance, or whatever.

#1 is a reason to steal^W import capable people from other countries; but I doubt very much that's the source of accounting's problems. It's almost certainly #2. In which case, if accounting firms want more accountants, they should make the job more attractive: pay more, have better hours, etc.