But how widespread is this frustration, who is feeling the greatest pressure, and what does it mean for the relationship between accountants, their clients and the Tax Office?

Accountants Daily, in partnership with Accountancy Insurance, surveyed over 300 accounting professionals to find out.

The inaugural ATO Sentiment Report, Q1 FY27 reveals what practitioners are experiencing on the front line of tax compliance and enforcement, raising important questions about the growing pressure on the profession.

The numbers tell a confronting story

The responses reveal widespread concern among surveyed accountants about the ATO’s enforcement approach and its impact on their clients.

• 87%
  Believe the ATO has become significantly or somewhat more aggressive in its enforcement approach over the past 12 months.
• 69%
  Report that their clients have experienced ATO contact relating to debt recovery action.
• 46%
  Say more than 10 of their clients have been contacted by the ATO in the past quarter.
• 76%
  Identify businesses with annual turnover below $2 million among the clients experiencing ATO activity.

Findings are based on responses from over 300 accounting professionals surveyed in August 2026.

Is the relationship between accountants and the ATO breaking down?

For accountants, dealing with the Tax Office has always been part of the job. But according to practitioners who participated in this research, that relationship is becoming increasingly difficult to manage.

Respondents describe more aggressive debt recovery, lengthy response times, less flexibility when negotiating payment arrangements and growing frustration with how compliance matters are handled.

And it isn’t just accountants feeling the pressure.

More than four in 10 respondents reported that their clients found contact from the ATO stressful or disruptive, while practitioners described spending more time managing enquiries, resolving disputes and supporting clients through difficult circumstances.

The question is no longer simply whether the ATO is increasing enforcement. It’s how that enforcement is affecting the businesses and professionals dealing with it.

What does the report uncover?

The ATO Sentiment Report, Q1 FY27 goes beyond the headline statistics to examine how accounting professionals are experiencing the ATO’s enforcement activity.

1. How aggressive has the ATO become?
Discover how accountants rate the Tax Office’s current enforcement approach compared with 12 months ago, including the perceived intensity of compliance activity and the changes practitioners are experiencing firsthand.

2. Where is the ATO focusing its attention?
Explore the most commonly reported reasons for ATO contact, from debt recovery and tax reassessments to superannuation enquiries and requests for documentation.

3. Which businesses are feeling the pressure?
See which industries and business sizes respondents most frequently identify as experiencing ATO contact, including the significant proportion of smaller businesses appearing in the survey findings.

4. What is the impact on accountants and their clients?
Understand how practitioners describe the effects of increased compliance activity on their workloads, client relationships and ability to resolve matters with the regulator.

5. What are accountants really saying?
Read firsthand accounts from practitioners across Australia, including their frustrations, experiences and concerns about the changing relationship between the profession and the Tax Office.

Over 300 accountants have had their say. How does your experience compare?

Whether you’re managing ATO enquiries, helping clients navigate outstanding tax debts or spending more time resolving compliance matters, the findings offer an opportunity to understand how other practitioners are experiencing the same regulatory environment.

Are the challenges you’re facing isolated, or are they part of a much bigger shift across the profession?

Download the full report to explore the findings, hear directly from accounting professionals and see what the results reveal about the profession’s relationship with the ATO.

About the research

The inaugural ATO Sentiment Report, Q1 FY27 was conducted by Momentum Media and Accountants Daily, in partnership with Accountancy Insurance.

The survey collected responses from over 300 accounting professionals across Australia between 5 and 31 August 2026. It examined practitioner perceptions of ATO enforcement and compliance activity, the nature and frequency of contact with clients, and the reported impact on accountants and the businesses they support.

The findings represent the experiences and opinions of survey respondents and should not be interpreted as independently verified findings about the ATO’s conduct or as necessarily representative of the entire accounting profession.