Well I am no accountant, but I'm guessing you will need your CPL prior to establishing your "small scenic flight or charter op" so that you can obtain an AOC.
I'm guessing that it would be pretty difficult to commence training from scratch and,
- obtain a CPL
- obtain an instrument rating
- establish a business
- obtain an AOC
all in the same tax year. Not saying impossible. Just very unlikely.
So from a layman, my guess would be no, it is not possible.
Maybe find a better accountant.
Good luck.