Liquidator Anthony J Fitzpatrick has been censured by the courts yet again, this time for attempting to recover “grossly excessive” costs of €126,206 for two months’ work. The forensic accountant and insolvency practitioner has been the subject of trenchant criticism in various judgments over recent years, often over his high billing, with findings in one instance of “bad faith, if not misconduct” The latest ruling, handed down ex tempore by the Court of Appeal, relates to Fitzpatrick’s appointment as provisional liquidator of electrical contractor United Power. He was in the role from April 8 to April 29, 2019, at which…

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