The chief executives and institutions - what the Public Accounts Committee found

AIB former chief executive Mr Gerard Scanlan: "It is extraordinary that there appears to have been no significant involvement by Mr Scanlan in relation to the DIRT issue."

Bank of Ireland former chief executive Mr Pat Molloy: "Despite undertaking to conduct an extensive audit of Area South (Munster) - following the discovery by Revenue of breaches of DIRT at its Roscrea branch - the bank never disclosed the outcome of the audit to Revenue."

Ulster Bank former chief executive Mr Ronnie Kells: "Where breaches were discovered in Ulster Bank, there is no evidence that disclosure was made to the Revenue or that arrears of DIRT were paid."

National Irish Bank former chief executive Mr Jim Lacey: "Letters urging compliance from top executives in NIB mattered for very little throughout the branch network, where deficiencies were widespread and uncorrected."

Irish Permanent former chief executive Mr Roy Douglas: "The contention by Mr Douglas that the Ansbacher device is the simple straightforward set of relationships that exist between a depositor and a bank is astonishing and lacking in any credibility."

ACC former chief executive Mr John McCloskey: The sub-committee finds "remarkable the absence of any evidence to suggest that the DIRT issue ever exercised the chief executive of ACCBank. The subcommittee finds it incomprehensible that this state of affairs continued even after the chief executive received the first draft of the Long Form report."