Declan HoganDeclan Hogan, FCA, is a partner at: Hogan & Associates, Chartered Accountants, 45 Blackbourne Square, Rahfarnham Gate, Dublin 14 John Bowen Walsh, FCA, is a technical executive in: The Institute of Chartered Accountants in Ireland, Pembroke Road, Ballsbridge, Dublin 4 Barry O'Neill is a solicitor at: Eugene F Collins, Burlington Road, Dublin 4 Read More Read Less