(b) You are the tax manager of KK Owusu & Associate, a firm of tax consultants. You visited Ghana Revenue Authority (GRA) and met one of your valued customers, Mr. Azumah, storming out of the office of the Tax Commissioner of GRA in anger. Upon interrogation, Mr. Amuzu complained that saying the GRA is not treating me fairly. They have just completed a tax audit and raised a number of issues including additional assessment which my company has paid and they are coming back again for another audit they are referring to as reperformance audit.