Random Riddle: Accountants and Lawyers

You are attending a business meeting which consists of only accountants and lawyers. From your previous dealings with these two professions, you know that accountants always tell the truth about everything, and lawyers always lie about something.

Two gentlemen, Sam and Adam, approach you. Sam introduces himself and says, “I am a lawyer, but Adam is an accountant.”

Based on what you know from your previous dealings, what are each of the men’s actual professions?
 

Random Riddle: Accountants and Lawyers