1. The fine may not be the accountant's fault. It might be you had prepaid/withheld too little tax during the year. Generally if you have to pay more than 10% of your tax by tax filing you owe fines.
2. Yes, the turbo tax needs your cost basis and depreciation basis.
I am not accountant so I have no idea how new ones have access to your original files. They probable can copy all depreciation basis from previous year's tax return, and they only need new purchase information from the previous year that are not in the previous year tax return.
