A: They can do it subject to compliance with securities laws, but both the CPA and company will need to value the SAFE instrument on their books and the value of the SAFE will be taxable income to the CPA just like payment of fees for services would be. They should agree on his value ideally and report consistently to tax authorities. Depending on the value they will need to issue a 1099 to the CPA as well. For securities laws compliance the CPA will also need to be an accredited investor and able to give all of the other investor reps in the SAFE. I generally don't encourage this practice because when it comes time for the SAFEs to convert the lead investor for the company's round might not like having a number of service providers and consultants holding the same preferred stock as them - ie, unsophisticated VCs that might not understand future dilution and the like. It isn't a very common thing to do and certainly wouldn't recommend having a company doing as an across the board practice with its vendors and service providers.
The safe has a representation that the investor is an accredited investor and that would be a typical rep that each investor in the round where the safe converts makes as well. This allows the company to rely on the regulation D rule 506 securities law exemption, which is the most typical exemption for all venture financings. Rule 506 requires all investors to be accredited unless very specific rules are met to allow for no more than 35 non-accredited investors (I don't recommend going the non-accredited route). Accredited investor means:https://www.law.cornell.edu/cfr/text/17/230.501