THE case for Mr Larry Goodman's legal costs, which ended with an award of over £6 million, was made to the Taxing Master by two legal costs accountants, Mr Paul Behan and Mr Arnold Lowe.
Legal costs accountants are neither legal practitioners norm accountants and they require no specific qualification, though many of them do, study law or accountancy. They also serve a four year apprenticeship in a legal costs accountants office. There is no institute of legal costs accountants, though there is an association.
Most of their work never becomes public. They are called upon by solicitors to draw up a bill of costs, which then goes to the client, or, if costs have been awarded against the opposing side, to their solicitor. The bill of costs is based on a meticulous examination of the file and will include such items as £1.75 for a letter. "It's ghastly tedious work," said one solicitor.
Legal costs accountants have a comprehensive knowledge of how the legal system works and how each part of it is paid. Much of their work consists of haggling with legal costs accountants for the opposing side. If there is no agreement, costs are taxed before the Taxing Master of the High Court, or a county registrar for a Circuit Court action.
They are paid either a percentage of what the solicitor gets, between five and 10 per cent, or for their time. Their rate per hour is similar to that of solicitors and accountants.
Mr Behan, who was paid on the basis of the time spent on Mr Goodman's ease, told The Irish Times he had done nothing except work on it since the beginning of February this year.