The office of the Director of Corporate Enforcement has sent a third file to the country's Director of Public Prosecutions (DPP) in a long-running fraud investigation into rogue lender Anglo Irish Bank.
Director of Corporate Enforcement Paul Appleby said earlier this year that his office had completed 90 per cent of its investigation into the events leading up to the scandal-hit bank's nationalisation in early 2009, including whether deposits were used to mask large withdrawals.
The delay in charging those responsible has frustrated taxpayers who have had to pump more than €60 billion into the banking sector and Mr Appleby said his office still had more papers to submit to the DPP over the coming months.
The watchdog's chief said in March that he hoped to substantially complete all investigations by the end of the year.
"I can now confirm that this file which relates to pre-2009 periods was sent to the DPP last month. The decision of the DPP on this suspected offence will follow in due course," Mr Appleby said in a speech.
Mr Appleby said the latest file related to the suspected failure of Anglo to maintain a register of loans and related transactions which the bank had with its directors and people connected with its directors.
The watchdog and police have been investigating Anglo for more than two years.