Revenue have recently updated their Code of Practice for Revenue Audits.
The new update applies from 20 November 2015 and replaces the previous Code issued in August 2014.
The most striking change (in paragraph 1.10.5) is the new Revenue policy of reporting an accountant or tax agent to their professional regulatory body where they consider that their work during a Revenue Audit “does not meet the standards of a professional body“.
Needless to say, there is no corresponding measure to shop a dodgy tax inspector to a third party regulator.
If you encounter an incompetent, unpleasant or aggressive inspector, you can only complain directly to Revenue.
When it comes to tax audits, sauce for the goose is rarely sauce for the gander.