Most relief credits work in correlation to your payroll returns and not through your business income tax returns, which is what most CPAs handle. Therefore, most CPAs don't normally process this ERC credit, unless they process your payroll in-house. This disconnect is a big reason why this credit may be underutilized. Since CPAs don't typically handle it and they are the tax experts, it has mostly fallen through the cracks for many eligible businesses.
We at CRG specifically focus our understanding on maximizing refunds from eligible programs. In our experience, we have found that due to the complexity (the ERC tax code is over 200 pages) and time investment necessary to understand the ERC program, very few are able to effectively maximize this sizeable credit for your business.