Abstract:
The role of independent accountancy firms has not only been viewed as an ethical issue within the
accounting professional bodies like the International Federation of Accountants (IFAC), but also it is the
bedrock up on which successful audit is based. The stakeholders require the CPAs to stay true to the main
credence of the profession as an independent outside third party to give professional advice for fair
collection of tax revenue and presentation of true and fair financial performances of their clients.
The main purpose of this study is to assess the role of accountancy firms for tax avoidance practice of tax
practice in Dessie City Administration. For tax assessment purpose, as per requirement of OFAG, shall
be produce and presented by authorized public accountants in assumption that they will reflect true and
fair performance of business activities of their clients In order to investigate the findings; the researcher
used a sample of 40 accountancy firms and 16 tax auditor found in Dessie City and management
members of Desse City Administration Revenue Office. The researcher also used censes survey technique
and collected primary data through questionnaire. The responses gotten were analyzed using a
quantitative and qualitative approach with the help of SPSS.
Actually ,the results of the findings shows that authorized public accountants has played major role for
tax avoidance practice of tax payers found in Dessie City Administration as they are very familiar with
the tax lows and regulation of the country.