If you look at the original article its clear that there are CPAs who are out of jobs.
Given just the collapse of the bubble along with the addition of new people into the market; there are now many people who aren't holding a job, while people are holding jobs they are overqualified for while crowding out others.
The article may focus on the homeless, but as has been mentioned its part of a larger problem in America, which consists of cold macroeconomic factors that care little if your dream was to do finance, be a lawyer or write a novel.
I was just interested in discussing the passion angle of this story, because passion, in the strongest sense of the word, is a fascinating variable in this context. Passion can make a person content (to a degree) despite being dirt-poor, and passion can even bring a person out of squalor. And for some, not everyone, taking that passion seriously can be quite beneficial.
You might disagree, or consider the topic irrelevant, but how are we discussing strawmen?