The story begins in January 2015 when a Revenue official began an audit of an accountancy practice in the south of Ireland. The firm was quite modest by the standards of the big league internationally affiliated accountancy practices, but, within its own provincial catchment area, it was a large operation – its 25 staff had generated €1.8 million in fees in 2013. It was, and still is, the sort of multi-purpose firm that provides everything from corporate finance advice to bookkeeping to a range of individual clients and SMEs. Of its 25 staff, nine are professionally qualified, including its three…