docs: require pip upgrade for us-cpa editable install

skills/us-cpa/README.md

@@ -7,6 +7,7 @@ Standalone Python CLI package for the `us-cpa` skill.
 From `skills/us-cpa/`:
 
 ```bash
+python -m pip install --upgrade pip setuptools wheel
 pip install -e '.[dev]'
 ```
 
@@ -28,6 +29,7 @@ rsync -a --delete \
 cd ~/.openclaw/workspace/skills/us-cpa
 python3 -m venv .venv
 . .venv/bin/activate
+python -m pip install --upgrade pip setuptools wheel
 pip install -e '.[dev]'
 ```