Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint=true, destructiveHint=false, and idempotentHint=true, so the description does not need to restate those. It adds useful context about the return content (licensed accountants, credentials, covered jurisdictions) and notes the explicit user-request requirement for the alternative path. This is adequate beyond the annotations, though it doesn't mention rate limits or pagination, which is minor given the simplicity.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.