My wife is a sole trading professional and is due a tax audit and asked me to have a look over her accounts for the last few years and it look very much like her accountant has seriously underestimated her tax liability. He has been furnished with all receipts, pay slips, bills and other relevant documentation but even a cursory examination shows that there is no correlation between the figures he submitted and the information he furnished. It looks very like he didn’t bother to do the slog work and just made the figures up (and then charged €3’500). Both my wife and I have strong opinions about tax evasion so this has come as a bit of a shock. He is a charters accountant. What recourse, if any, does she have with his professional body and where does the Revenue stand in this sort of situation? She has no problem paying any tax that it owed but Revenue charge penalties in situations like this?