How to complain

External reviewers

Details of the current external reviewers are as follows:

  • Mr Richard Leonard is a Chartered Accountant and recently retired as a Partner in Grant Thornton. He has very extensive business experience. He is a member of the Investment Committee of the Irish Strategic Investment Fund. He is also a Director of a number of Private Companies and Charitable Organisations.
  • Mr Michael Roche is a business graduate and accountant with wide experience in energy utilities. His senior management experience includes corporate finance, financial controller roles in a number of businesses, international consulting, treasury management, energy trading and change management. He currently acts as a consultant to energy companies in Ireland and internationally.
  • Mr Roger Blackburn is a Fellow of the Institute of Chartered Accountants in England and Wales, and serves on one of their regulatory committees. He  retired several years ago as a director and European treasurer of a large multinational company. He has extensive experience in accounting, taxation, pensions as well as finance and treasury matters, and previously held a senior position in a large accountancy firm. 


External reviewers are assigned to a case at the discretion of the Revenue Review Secretariat.

Next: Summary of sample internal and external reviews