are you saying that my accountant should have included my stimulus checks amount in my income?
No, but whoever didn’t get the stimulus or didn’t get stimulus for a dependent, can claim a tax credit on their return.
To say it differently, the stimulus checks were a (refundable) tax credit, but one the IRS issued to most people in advance via direct deposit or a check.
Stimulus checks and EIDL/PPP monies do not count as income.