The Office of the Director of Corporate Enforcement has confirmed that it has sent the Minister for Jobs, Enterprise and Innovation a report on the circumstances surrounding the collapse of the trial of former Anglo Irish Bank chairman Sean FitzPatrick.
In May Judge John Aylmer directed the jury to acquit Mr FitzPatrick on all 27 charges against him at the Circuit Criminal Court, as he found that the investigation carried out by the ODCE fell short of the impartial, unbiased investigation that an accused is entitled to.
Following this the then Minister for Jobs, Enterprise and Innovation Mary Mitchell O'Connor asked the ODCE to provide her with a report on the issues that contributed to the judge's decision.
The office confirmed that the report has now been submitted and it understands that the current minister, Tánaiste Frances Fitzgerald, has referred it to the Attorney General for his advice.
The ODCE says it understands that the minister ultimately intends to publish the report, subject to that advice.
In a statement the office says that the report does not claim to be an investigation, inquiry or detailed analysis of its underlying investigation into Mr FitzPatrick. It also points out that those identified in the report - some of whom are no longer employed within the ODCE - have not had the opportunity to comment on its contents.
Instead the office says that the report is a summary of the principal facts which, where possible, relates to documents within its possession as well as court transcripts.
Details of its response to the collapse of the Sean FitzPatrick trial were published alongside the ODCE's 2016 annual report, which it says was completed before the trial had ended.
In it the ODCE says that it submitted five investigation files to the Director of Public Prosecutions for consideration during the year.
Following its scrutiny of liquidators' reports of insolvent companies it secured restrictions on 90 company directors and disqualifications on a further 11. Meanwhile it obtained 93 restriction undertakings from the directors of other insolvent firms.
The ODCE said 60 cases of directors' loan infringements - with an aggregate value of around €17m - were rectified in the period, while 108 directions were issued to companies and their directors requiring compliance with a range of obligations under company law.
The office also says that, following a review of its skills mix, it has hired five experienced investigative accountants as well as a digital forensics specialist.