

Partners
Partner – Michael Nicholson, FCA AITI Contact Michael at Tel 059 9139202 or email mnicholson@laloroshea.ie
Partner – Padraic Lalor, FCA AITI
Padraic qualified as a Chartered Accountant in 1991 having completed his accountancy training with Arthur Andersen, Dublin. He subsequently joined the Taxation Department of Coopers & Lybrand, Dublin in 1993 where he worked as a Corporate Tax Manager. He was admitted to membership of the Irish Taxation Institute in 1994 and has specialised as a tax advisor throughout his career. In 1996, Padraic commenced his accountancy and tax advisory practice in Carlow town and soon became recognized in the area for his in-depth tax knowledge.
Contact Padraic at Tel: 059 9139201 or email plalor@laloroshea.ie 
Partner – John O’Shea, FCPA
John qualified as a CPA in 1989 having completed his accountancy training in Carlow. He worked within practice in Carlow for the following five years gaining a broad range of experience in business advisory services to the retail, property development and hospitality sectors. In 1994, John established his own practice before joining forces with Padraic Lalor to establish Lalor O’Shea in 2003.
Contact John at Tel: 059 9139200 or email joshea@laloroshea.ie

Michael joined Lalor O’Shea as Partner in 2003. On completion of his Articles of Designation with a firm of Chartered Accountants in Kilkenny, he subsequently joined KPMG where he worked in both their Dublin and Cork offices. He established his own practice in Carlow where he worked for over 25 years specialising in the areas of General Accountancy and Taxation and is highly regarded for his level of expertise in the agricultural and Credit Union sectors.