1. Recondite (ree-con-dite) adjective.  This word means not easily understood, incomprehensible to one of ordinary understanding, concealed or hidden meaning.

Example: The recondite explanation of the tax impact on the global organization left management wanting more information.

2. Tyro (tie-roh) noun. The word means a beginner in learning.

Example: A new class of tyro tax staff just entered a ten week tax training course.