The Garda Representative Association has said it believes a provision in the Garda Act which requires gardaí to account for their actions while on duty may be unconstitutional.
The Minister for Justice, Michael McDowell, has announced that the provision will come into operation from Friday.
Mr McDowell was speaking in Cork where he was on a round of engagements, including a visit to the regional Garda headquarters at Anglesea Street.
A number of provisions in the Garda Act were signed into law on Sunday by the President, Mary McAleese, and will come into operation from Friday.
These include making the Garda Commissioner fully accountable to the Government and the Minister for Justice and, controversially, a requirement on all gardaí to account for their actions while on duty.
Mr McDowell said he believed that this provision would be welcomed generally as an improvement.
However, the GRA says it believes, based on previous High Court decisions, that the accountability provision for its members in the Garda Act may be unconstitutional.
The association says it is concerned that an account given by a garda could be used against that garda subsequently in a criminal case.
The GRA says it wants Mr McDowell to explore other formats for police accountability which have been accepted internationally.