In some jurisdictions (I can only speak for Germany with some authority) if you've made a serious effort to get legal advice on a complicated topic and the legal advice was wrong this will (probably) mean that you're not guilty of a crime caused by the bad legal advice. Civil liability is a different topic obviously.

(But the "probably" is there for a reason: it really does depend on the specific topic at hand and whether you actually tried hard enough to comply with the law)

Is there some kind of good-faith test or controls to penalize bad legal advice? Because I could totally imagine some grey-area tax avoidance outfit partnering with some shady lawyer that will tell the client everything's legit in order to protect them.

Isn't it at that point, the legal / accounting firm that gave you bad advice become liable instead?