The partners of O'Dea & Co, chartered accountants, Michael O'Dea and Bruce Gilkison, announce that they are dissolving their partnership, effective 31 March 1995. Bruce Gilkison will continue in practice (practising as Gilkison O'Dea) at 18 Tudor Street, Motueka. Michael O'Dea will continue in practice (practising as O'Dea & Co) at 300 Trafalgar Street, Nelson.