Lowes is one of Irelandâs leading firms of Legal Costs Accountants. We have been providing the highest possible level of service in Legal Costs Accounting to our clients for over 40 years. Based in Dublin, our team of qualified legal costs accountants and solicitors provide services to businesses and individuals throughout Ireland. Our Managing Partner is Daragh P. OâSullivan, a fellow of the Institute of Chartered Certified Accountants and a Legal Costs Accountant. Daragh has extensive experience of taxation, negotiations and drafting Bills of Costs. Daragh is joined by a team of trained Solicitors and Legal Costs Accountants.