TOC - Key Persons

BA CPT

Job Titles:

Certified Payroll Technician

Brendan Timothy emigrated from his native Roscommon in the 70's and began his career in the shipping industry in London with Samuel Williams Group Global Shipping. He took the professional examinations of the Institute of Chartered Shipbrokers and subsequently became a fellow of the Institute and in 1984 gained admission to the Baltic exchange. After many years working in the City of London he returned to Ireland to take up a position of manager of Finance & Services with Gulf Oil Inc. at its Whiddy Island terminal. While at Gulf Brendan sat the professional exams of the Institute of International Accountants and qualified in 1986. Following closure of the Whiddy terminal he joined Burlington Industries (Ireland) Inc. as Chief Financial Officer and was based at the Tralee plant. He was later promoted to Managing Director of Burlington Industries (Ireland) Inc. (Multinational Textiles) with responsibility for 3 textile manufacturing plants in Ireland employing more than 3,000 people. Following closure of Burlington Industries in Ireland in 1997 Brendan became a partner at Parfrey Murphy Chartered Accountants, a leading Cork based firm of accountants and established its Kerry office in Tralee. That year he also founded Solutions Recruitment, now a leading recruitment agency in Kerry. In 2001 Brendan Timothy & Pat O'Connor merged and the Kerry accounting office of Parfrey Murphy became part of Timothy & O'Connor Chartered Certified Accountants. Brendan Timothy brings to the practice significant board level experience of the reporting environment in Multi-national companies. Brendan was admitted to the Institute of Certified Public Accountants in 2017 and is now focussed on offering his wealth of experience gained working with multi-national companies to small and medium sized enterprises in the Kerry region.

Eimear Dillane

Eimear Dillane graduated from University College Cork in 1998 with a B.A. joint honours degree in Mathematics and History. After completing her degree Eimear got the travel bug and spent the following year travelling the world. On her return to Ireland she joined Irish Life in Dublin in the Pensions administration department and later worked at Dell Technologies in its manufacturing centre in Limerick. With her background in mathematics Eimear was drawn to the world of accountancy and began studying for the Certified Accounting Technician examinations. Following completion of these exams Eimear made the move back home and took up employment with Leahy Accountants in Listowel. She joined the accounting department of Timothy & O'Connor in late 2004. In 2006 Eimear got the opportunity to specialise in Payroll and began studying for the Certified Payroll Technician examinations. Following completion of these exams Eimear took over responsibility for management of TOC's payroll bureau and HRM administration business now trading as Paybond.ie. Eimear brought all her knowledge and experience to bear in implementing Revenue's PAYE modernisation project over the course of the last 2 years. The implementation of this single biggest innovation in payroll in Ireland since its inception ran smoothly due to Eimear's skill in leveraging backup from TOC's taxation department, technical support from software providers, the representative capacity of the Irish Payroll Association (IPASS) and cooperation from Revenue and clients alike. As payroll services lead Eimear is committed to providing best in class payroll services to all our payroll bureau clients.

Elaine Larkin

Elaine Larkin graduated from University College Cork in 1994 with a B.Comm degree majoring in Accounting and Information Technology & System Design. After completing her degree Elaine joined OCKT Chartered Accountants where she qualified as a Chartered Accountant and gained significant experience across a range of industrial sectors working with SME enterprises and individuals. Following completion of her training Elaine moved to KPMG Dublin office, where she worked on statutory audits for large multi-national industrial and pharmaceutical companies. After a number of years in the audit department Elaine joined BDO Simpson Xavier in Limerick where she was involved in audit, accountancy and taxation work. This experience prompted Elaine to sit the professional examinations of the Institute of Taxation in Ireland and following admission to the Institute in 2006 she joined Timothy & O'Connor as a Chartered Tax Adviser. As taxation compliance and planning services lead Elaine is now focused on providing a comprehensive Tax management service to clients at TOC. Elaine believes retirement and estate planning is an area where many successful people fail to pay enough attention. The larger an estate the larger the tax bill will be when passing it to the next generation. Elaine has worked on restructuring large estates and believes that a little thought and foresight along with open family dialogue goes a long way to preserving wealth when passing family assets to the next generation. Too often tax is not considered and the cost of advance planning can be a fraction of the cost of leaving it too late. Elaine Larkin graduated from University College Cork in 1994 with a B.Comm degree majoring in Accounting and Information Technology & System Design. After completing her degree Elaine joined OCKT Chartered Accountants where she qualified as a Chartered Accountant and gained significant experience across a range of industrial sectors working with SME enterprises and individuals. Following completion of her training contract Elaine moved to KPMG, a big 4 accountancy firm in Dublin where she worked on statutory audits for large scale multi-national industrial and pharmaceutical companies.

Geraldine Quilter

Job Titles:

Fellow of the Association of Chartered Certified Accountants

Geraldine is a fellow of the Association of Chartered Certified Accountants. Geraldine qualified from Institute of Technology Tralee (Munster Technological University) in 2012 with 1st class Hons BBS Accounting degree. She completed the ACCA professional accounting exams in 2016 and now has many years public practice experience in providing accounting services to the business community. ‘'My current role as lead financial accountant is demanding and I draw on all my skills and knowledge when working with colleagues and clients in managing data, creating financial information, compiling financial reports, carrying out statutory audits and other taxation compliance work. Working in a professional accounting practice has given me a unique insight into how our local economy actually works and an appreciation of the commercial and regulatory complexities that face entrepreneurs and managers on a daily basis. As a practicing accountant, I have worked with all types of business structures from indigenous and foreign companies to sole traders and partnerships. Professional life is constantly evolving. We are all challenged to respond to the demands of the marketplace and upgrade our skills and qualifications to meet these demands. With the advent of Companies Act 2014 and increasing oversight and emphasis on corporate governance, I looked at how I could offer more support to directors of Irish companies with their regulatory compliance and fiduciary responsibilities. In 2021, I completed the Chartered Governance Institute qualifying programme and exams and was admitted to the Chartered Governance Institute UK & Ireland as a qualified Chartered Company Secretary. ‘'

Patrick O'Connor

Job Titles:

Fellow of the Association of Chartered Certified Accountants

Pat is a fellow of the Association of Chartered Certified Accountants and a Statutory Auditor. In 1985 he graduated from University College Cork with a B.Comm degree (management and finance). Following graduation he entered the Coras Trachtala Eireann (Irish Export Board) graduate management development programme and gained his first experience in marketing and sales working with Global Pumps Ireland and Kellogg's Ireland. He studied for the Marketing Institute of Ireland exams and was admitted as a graduate member. In 1987 Pat changed course and returned to Kerry where he joined OCKT, an established firm of Chartered Accountants in Killarney. He qualified as a Chartered Certified Accountant in 1990 and was admitted to the register of Company Auditors in 1993. As Senior Audit Manager he gained significant experience in accounting, auditing and tax while working with businesses across a spectrum of industries. While at OCKT he gained in-depth manufacturing and financial reporting experience at a subsidiary of American Optical Corporation (Radiac Abrasives Ltd-manufacturer of abrasive & regulating wheels) and an understanding of the financial practicalities of global trading at Tenba Worldwide Inc.(maker of portable computer carry cases for Dell, one of the first companies in Ireland to develop an integrated supply chain platform for high volume daily deliveries to Dell's factories in Europe, USA & Asia). In 1997 following 10 successful years with OCKT Pat founded his own practice. In 1999 he was engaged as statutory auditor in practice by, and later merged with Kerry Accounting Services, a successful Tralee based accounting firm. In 2001 he combined with Brendan Timothy and acquired the Kerry Practice of Parfrey Murphy Chartered Accountants to form Timothy & O'Connor, Chartered Certified Accountants & Statutory Auditors (TOC). Pat O'Connor graduated from University College Cork with a B.Comm degree in 1985 majoring in management and finance. The following year he joined the graduate management development programme of Coras Trachtala Eireann (Irish Export Board) and gained experience in marketing and sales working with Global Pumps and Kellogg's Ireland. He was later admitted to the Marketing Institute of Ireland following completion of the graduateship exams. Returning to Kerry in 1987 Pat joined OCKT, an established firm of Chartered Accountants in Killarney. He qualified as a Chartered Certified Accountant in 1990 and was admitted to the register of Company Auditors in 1993.