Next, I'd get my electrician in there STAT to give me there quote to get it done. maximum scope, account for all variables, not a "hopefully it's just..."

If you don't have a great accountant which most are not. 

2) Accountant - Has anyone found a decent accountant with knowledge of REI here in Portugal?

Tax Preparation, Tax Advisory, Accounting.

I'm a second year accounting student in Ottawa ON and I have been looking into sales on assignment as a way to real way to get into the felid of real estate.

If they choose to stop paying rent later they are held accountable for that.

Account Closed, we’ve never self-managed.  

But ultimately the responsibility lies in my hands.I jumped on a seesaw of risk hoping that the momentum would catapult my bank account into six figures only to find out the hard way that flipping houses isn’t as easy as I had predicted.This house was purchased for $64,000 with an expected rehab of $100k to $120k depending on how much work the dilapidated and neglected house needed.The midwest is lovely but the houses carry the weight of weather storms nearly a century old leading to more damage than a beginning investor could expect.The appraisal came in at $225k for my lender meaning our all-in cost would be around 85% of the sales price worst case.

I am now under the suspicion that their friend, the one who is still living at the property, is the one who created separate accounts for all three of them and did the signing for each individual who is under this lease agreement. 

Yes, tariffs are paid at the importer seat but importers account for this in purchase orders from exporter.