The Charities Regulatory Authority (CRA) has said that any State entity should have reported the information which the Health Service Executive possessed in its draft audit of the charity Console to the Office of Corporate Enforcement (OCE).
The watchdog's Chief Executive Officer, John Farrelly, said the CRA had "required information from the HSE" following last Thursday's broadcast of the RTÉ Investigations Unit's programme on the suicide bereavement charity.
Having assessed that information, the CRA formed the view that it contained information that a state entity should have reported to the OCE.
He also said his expectation was that where there is information in relation to a charity that indicates what was indicated in the programme by the RTÉ Investigations Unit, and by what the watchdog had seen in the HSE's draft audit, the information should be passed to the CRA urgently and without delay.
Asked by RTÉ News to respond to Mr Farrelly's comments, a spokesperson for the HSE said: "The HSE is aware of its obligations.
"Due to reasons of a significant and compelling nature it is not in a position to share its Internal Report until those matters have been dealt with."