Effective Communication with FIRS Auditors: Dos and Don’ts for a Smooth Process for Nigerian Businesses.


Facing a tax audit by the Federal Inland Revenue Service (FIRS) in Nigeria can be a complex and potentially challenging experience for businesses. Effective communication with FIRS auditors is key to ensuring a smooth and fair audit process. In this article, we will explore the dos and don’ts of communication when dealing with FIRS auditors to help Nigerian businesses navigate this process with confidence and transparency.

The Dos of Effective Communication with FIRS Auditors

  1. Be Prompt and Professional: Respond to audit requests promptly and professionally. Delays can raise suspicions and potentially prolong the audit.
  2. Designate a Point of Contact: Appoint a specific individual within your organization to serve as the primary point of contact for the FIRS auditor. This streamlines communication and reduces confusion.
  3. Cooperate Fully: With the auditor by providing all requested documents and information. Cooperation demonstrates transparency and willingness to resolve issues.
  4. Seek Clarifications: If you do not understand an auditor’s request or have concerns about the scope of the audit, seek clarifications respectfully. It’s better to ask for clarification than to make assumptions.
  5. Maintain Professionalism: Maintain a professional and courteous demeanor during interactions with auditors. Keep in mind that they are performing their duties and are not adversaries.
  6. Document Communications: Keep records of all communication with auditors, including emails, letters, and meeting notes. These records can be valuable in case of disputes or appeals.
  7. Be Prepared: Organize your financial records and documentation in an easily accessible manner. A well-prepared response can expedite the audit process.

The Don’ts of Effective Communication with FIRS Auditors:

  1. Don’t Ignore or Delay Responses: Ignoring audit requests or delaying responses can lead to complications and may trigger more extensive audits.
  2. Don’t Assume Motives: Avoid making assumptions about the auditor’s motives or intentions. Focus on addressing the audit professionally and objectively.
  3. Don’t Provide Incomplete Information: Incomplete or inaccurate information can raise red flags and potentially lead to further scrutiny. Provide complete and accurate data.
  4. Don’t Make Unsubstantiated Claims: Avoid making unsubstantiated claims or assertions. If you disagree with an auditor’s findings, provide evidence to support your position.
  5. Don’t Get Defensive: While it’s natural to feel defensive during an audit, avoid becoming confrontational or argumentative. Stay calm and address issues systematically.
  6. Don’t Engage in Unauthorized Negotiations: Only individuals with the authority to negotiate should engage in discussions with auditors. Unauthorized negotiations can complicate matters.
  7. Don’t Violate Privacy: Protect sensitive and confidential information. Ensure that only authorized personnel have access to financial records and other relevant data.


Effective communication with FIRS auditors is essential for a smooth and fair audit process for Nigerian businesses. By following the dos and don’ts outlined in this article, businesses can foster a cooperative and transparent environment during audits. Remember that FIRS auditors are professionals doing their job, and respectful and professional communication can lead to more efficient and satisfactory outcomes. Additionally, seeking advice and guidance from experienced tax professionals or accounting firms can be invaluable in navigating the audit process successfully.

For professional advice on Accountancy, Transfer Pricing, Tax, Assurance, Outsourcing, online accounting support, Company Registration, and CAC matters, please contact Sunmola David & CO (Chartered Accountants & Tax Practitioners) at Lagos, Ogun state Nigeria offices, www.sunmoladavid.com. You can also reach us via WhatsApp at +2348038460036.