Former Anglo Irish Bank chief Seán FitzPatrick has left Bray Garda Station, where he was being questioned by gardaí in connection with alleged financial irregularities at a financial institution.
Gardaí say a file is being prepared for the Director of Public Prosecutions.
Mr FitzPatrick was arrested by appointment yesterday morning.
It was the second time he had been detained in connection with the investigation into alleged financial irregularities at the former Anglo Irish Bank.
He left the garda station just after 2pm this afternoon and was driven away.