Tax and accounting is rule based reporting. With formal authorities and openly available rulesets on right and wrong. There’s judgement in it, but that’s even less true than in development. Maybe someone makes the case that there’s art and ergonomics in it too, but not more than swe.

Professional accreditation and responsibility is its only real moat. And those are “yeah but!” issues we hand-wave in discussions around swe too.

Otherwise those are more vulnerable.