Having Graduated from UCD in 1970 as a B.Comm and qualified as a chartered accountant while training with Oliver Freaney & Company, I was appointed a partner in that practice in 1977. I was appointed Managing Partner of the Dublin practice in 1984, and also took on the role of insolvency partner.In 1988 I established my own practice under Fitzpatrick Morris & Company, and became involved mostly in the areas of insolvency, corporate finance and business advice. The practice has now grown to a four partner firm under the name FMB. The firm has a wide range of clients operating primarily in the leisure, distribution, professional practice and financial areas, and I worked in the corporate finance and insolvency areas and also maintained a role as audit engagement partner.As one of the early founding firms of the International Network of Auditors and Accountants (INAA) in 1993, I served as President of the Network in the period 2000 - 2002.