No.  The law does not require professional representation during an audit.  You can represent yourself.  However, most people turn to the professionals for assistance, especially if the stakes are high.

 

Your accountant may be able to same you money during the course of the audit and the fees you pay are deductible as a miscellaneous itemized deduction.  Also, you may be able to recover your audit expenses from the government IF the following 5 conditions are met: (1) You exhaust administrative remedies.  That is, you proceed through the appeals process, cooperate at every level, and do no unreasonably delay the proceedings. (2) You substantially prevail against the IRS.  That is, you win on the key issue or issues.  Once you meet this requirement, you are entitled to recover unless the IRS can show that if was substantially justified in pursing the case. (3) The IRS position is not substantially justified. (4) Your request for reimbursement is reasonable. (5) You meet net worth requirements (less than $2 million).